{"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":"a6772b61-91ff-51d9-815e-02cac73fb8d8","task_key":"all--test--a6772b61-91ff-51d9-815e-02cac73fb8d8","task_revision_id":"1","upstream_id":"","short_description":"When the AQR partnership was formed, partner Acre contributed land with a fair…","config":"all","split":"test","body":"{\"choices\":\"['Each partner reports a capital gain of $33,333.', 'The entire gain of $100,000 must be specifically allocated to Acre.', '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 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.']\",\"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?\",\"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":[]}