{"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":"c350d74c-04c2-57e8-b405-65211218fba6","task_key":"all--test--c350d74c-04c2-57e8-b405-65211218fba6","task_revision_id":"1","upstream_id":"","short_description":"Summer, a single individual, had a net operating loss of $20,000 three years…","config":"all","split":"test","body":"{\"choices\":\"['$35,000 ordinary loss.', '$35,000 capital loss.', '$50,000 ordinary loss.', '$50,000 capital loss.']\",\"question\":\"Summer, a single individual, had a net operating loss of $20,000 three years ago. A Code Sec. 1244 stock loss made up three-fourths of that loss. Summer had no taxable income from that year until the current year. In the current year, Summer has gross income of $80,000 and sustains another loss of $50,000 on Code Sec. 1244 stock. Assuming that Summer can carry the entire $20,000 net operating loss to the current year, what is the amount and character of the Code Sec. 1244 loss that Summer can deduct for the current year?\",\"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":[]}