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I think my take on that, is it was just a poorly designed question.

I believe the intent was that since the answer choices force you into making one of them a recommendation versus requirement, we get confused and interpret it as required in general.

I think what they are doing is saying, hey... you have to have one of them, and since we know gross is recommended and not required, we pick net.

Takeaway: In isolation either, if you have to pick one or the other that is required, net.

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