Paraguay is 100% correct. Memorizing is not the answer and will likely cost you more brain cells. Think about what you are trying to accomplished and when the tax will be applied.
I could've used those 2-3 hours and nailed GIPS or Equity, 2 sections I'm still not comfortable with. No point in @#$%& now, I know. I'm just gonna move forward.
If it shows up in an item set, it's only worth 3 points. Given the nature of the material, I doubt it would show up in the morning.