Question 1
A taxpayer buys an investment property for $620,000 and allocates $120,000 of the price to land. What amount is generally the starting depreciable basis of the building?
Correct Answer:
$500,000
Explanation:
Land is not depreciable. The building portion is $620,000 - $120,000 = $500,000, which is the starting depreciable basis before later adjustments.
Question 2
Which expenditure generally increases the tax basis of a rental property rather than being deducted as a current repair?
Correct Answer:
Installing a new roof
Explanation:
A new roof is a capital improvement because it materially adds value or extends the property's useful life. Capital improvements are added to basis and recovered through depreciation rather than deducted as routine repairs.
Question 3
A property owner purchased a rental for $400,000, later made $50,000 of capital improvements, and has claimed $30,000 of depreciation. Ignoring other adjustments, what is the adjusted basis?
Correct Answer:
$420,000
Explanation:
Adjusted basis starts with cost, adds capital improvements, and subtracts depreciation allowed or allowable: $400,000 + $50,000 - $30,000 = $420,000.
Question 4
A seller receives $700,000 for investment real estate and pays $40,000 of selling expenses. What is the amount realized before considering any mortgage payoff?
Correct Answer:
$660,000
Explanation:
Selling expenses reduce the amount realized for gain computation. $700,000 - $40,000 = $660,000.
Question 5
A single taxpayer meets all federal ownership and use requirements and realizes a $210,000 gain on the sale of a principal residence. How much of the gain is generally eligible for exclusion under IRC Section 121?
Correct Answer:
$210,000
Explanation:
A qualifying single taxpayer may exclude up to $250,000 of gain. Because the gain is only $210,000, the full $210,000 is generally eligible for exclusion.
Question 1
Exam overview

About this Exam

The 18B Anti-Tank (AT) qualification represents a critical specialized skill set within the US Army Special Forces Weapons Sergeant (18B) Military Occupational Specialty (MOS). This rigorous program is designed specifically for selected Special Forces Soldiers, focusing on the tactical deployment, operation, and maintenance of advanced anti-armor weapon systems. The final exam/practice test is not merely a memory drill; it is a comprehensive validation ensuring that a Green Beret possesses the technical proficiency and tactical judgment required to neutralize armored threats in high-stakes, unconventional warfare environments. This training guarantees that the detachment can decisively overmatch opposing vehicle capabilities.

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What the Course Entails and Exam Details

This specialized training focuses heavily on lethal weapon proficiency and tactical employment. The core topics covered, which will be validated during the testing process, include the mastery of specific anti-tank systems, such as the FGM-148 Javelin and the BGM-71 TOW (Tube-launched, Optically tracked, Wire-guided) missile systems, alongside various recoilless rifles and rocket launchers. Students must demonstrate expert knowledge of system capabilities, engagement sequences, and advanced troubleshooting of misfires or malfunctions. Furthermore, the course entails extensive training on armor identification (identifying friendly vs. foe vehicles), threat prioritization, selecting optimal firing positions, maneuver warfare integration, and complex engagement scenarios against moving, obscured, or countered armored targets.


What to Expect in the Final Exam

The final evaluation for the 18B Anti-Tank skill set is multi-phased and demanding. It is not a standard standardized test administered at a public testing center. Instead, students must first pass a high-stakes, closed-book written theory examination, which consists of complex multiple-choice questions testing systems knowledge, tactical doctrine, and danger close calculations. A minimum passing score of 80% is typically required on the written portion. Upon successful completion of the theory, candidates proceed to rigorous practical applications. This includes hands-on performance evaluations where the soldier must demonstrate flawless weapon functions checks, reload procedures, immediate action for malfunctions, and simulated target engagements under time duress. The practical assessment is a 'Go/No-Go' evaluation based on strict US Army standards.


How to Study and Exam Centers

Preparation for the 18B Anti-Tank evaluation requires intense dedication. Practical, hands-on study methods are non-negotiable. Soldiers are advised to devote significant time to rote memorization of technical manuals (TMs) for each AT system, focusing on specifications, range capabilities, and troubleshooting flowcharts. Group study and practical simulation training with detachment members are invaluable for refining engagement procedures and malfunction drills. To prepare for the theoretical portion, students should review relevant Army Doctrine Publications (ADPs) and Field Manuals (FMs) concerning anti-armor operations. It is important to note that this exam is not taken at civilian centers like Pearson VUE. All official testing is administered internally within specialized US Army training facilities and authorized Special Warfare centers, typically associated with the U.S. Army John F. Kennedy Special Warfare Center and School (USAJFKSWCS).


Job Opportunities from the Course

Successfully validating the 18B Anti-Tank skill set directly unlocks specific elite roles within the Special Forces community and the broader defense sector. Primarily, it confirms the individual as the designated Anti-Tank expert within an SFODA (Special Forces Operational Detachment Alpha).

Graduates are eligible for specific career paths, including:

<!--[if !supportLists]-->·         <!--[endif]-->Special Forces Weapons Sergeant (18B) with AT Specialization

<!--[if !supportLists]-->·         <!--[endif]-->Special Forces Senior Weapons Sergeant / Team Sergeant (NCOIC)

<!--[if !supportLists]-->·         <!--[endif]-->Special Warfare Instructor (USAJFKSWCS) specializing in Anti-Armor Tactics

<!--[if !supportLists]-->·         <!--[endif]-->Special Operations Combat Developer/Advisor for Anti-Tank systems

<!--[if !supportLists]-->·         <!--[endif]-->Private Security Contractor (PSC) Specialist (after military service)

<!--[if !supportLists]-->·         <!--[endif]-->Defense Industry Technical Advisor/Liaison for weapon systems manufacturing (post-service)Here is the comprehensive study guide and visual for the 18B Anti-Tank (AT) exam.

 

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