{"kind":"task","effective_mode":"full","benchmark":{"kind":"benchmark","effective_mode":"full","slug":"mmlu","formal_name":"MMLU","introduction":"MMLU asks four-way multiple-choice questions across 57 subjects, from elementary material to professional-level examinations. Since 2020 it has been the most widely cited single reference point for general capability.","introduction_ja":"","introduction_en":"","category":"Category not supplied","task_count":null,"acquisition_status":"Acquisition status not supplied","official_url":"https://github.com/hendrycks/test","indexing_mode":"index","profile":{"resources":[],"task_format":"","scoring":"","metric":"","size":"","answer_access":"","license":"","citation":"","maintainer":"","released":"","why_hard":"","related":[],"history":"","construction":"","limitations":"","saturation":"","scores":[]}},"task_id":"1d5cf48f-05a6-5eaa-b267-fe0e60bcbfc6","task_key":"all--test--1d5cf48f-05a6-5eaa-b267-fe0e60bcbfc6","task_revision_id":"1","upstream_id":"","short_description":"Carson owned 40% of the outstanding stock of a C corporation. During a tax year,…","config":"all","split":"test","body":"{\"choices\":\"['$28,000', '$132,000', '$160,000', '$188,000']\",\"question\":\"Carson owned 40% of the outstanding stock of a C corporation. During a tax year, the corporation reported $400,000 in taxable income and distributed a total of $70,000 in cash dividends to its shareholders. Carson accurately reported $28,000 in gross income on Carson’s individual tax return. If the corporation had been an S corporation and the distributions to the owners had been proportionate, how much income would Carson have reported on Carson’s individual return?\",\"subject\":\"professional_accounting\"}","display_format":"text","language":"","answer_status":"published","assets":[],"source_url":"https://github.com/hendrycks/test","history":"initial import","indexing_mode":"index","subproblems":[],"grids":[]}