{"kind":"task","effective_mode":"full","benchmark":{"kind":"benchmark","effective_mode":"full","slug":"mmlu-pro","formal_name":"MMLU-Pro","introduction":"MMLU-Pro rebuilds MMLU with ten answer options instead of four and removes items that no longer separate models. Questions span fourteen academic and professional subjects.","introduction_ja":"","introduction_en":"","category":"Category not supplied","task_count":null,"acquisition_status":"Acquisition status not supplied","official_url":"https://huggingface.co/datasets/TIGER-Lab/MMLU-Pro","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":"70cac06e-7362-5ef5-8b6b-b5d004ada183","task_key":"default--test--5709","task_revision_id":"1","upstream_id":"5709","short_description":"When the AQR partnership was formed, partner Acre contributed land with a fair…","config":"default","split":"test","body":"{\"category\":\"other\",\"options\":\"['Each partner reports a capital gain of $40,000.', 'Each partner reports a capital gain of $50,000.', 'The entire gain of $160,000 is shared equally by all the partners in the partnership.', 'Each partner reports a capital gain of $33,333.', 'The first $40,000 of gain is allocated to Acre, and the remaining gain of $60,000 is shared equally by all the partners in the partnership.', 'The first $60,000 of gain is allocated to Acre, and the remaining gain of $40,000 is shared equally by the other two partners.', 'The first $40,000 of gain is allocated to Acre, and the remaining gain of $60,000 is shared equally by the other two partners.', 'The entire gain of $60,000 must be specifically allocated to Acre.', 'The first $40,000 of gain is shared equally by all the partners, and the remaining gain of $60,000 is allocated to Acre.', 'The entire gain of $100,000 must be specifically allocated to Acre.']\",\"question\":\"When the AQR partnership was formed, partner Acre contributed land with a fair market value of $100,000 and a tax basis of $60,000 in exchange for a one-third interest in the partnership. The AQR partnership agreement specifies that each partner will share equally in the partnership’s profits and losses. During its first year of operation, AQR sold the land to an unrelated third party for $160,000. What is the proper tax treatment of the sale?\",\"src\":\"ori_mmlu-professional_accounting\"}","display_format":"text","language":"","answer_status":"published","assets":[],"source_url":"https://huggingface.co/datasets/TIGER-Lab/MMLU-Pro","history":"initial import","indexing_mode":"index","subproblems":[],"grids":[]}