“Government is so technical that even career civil servants cannot explain what is happening. In 1978 I attended a seminar on federal estate and gift tax， where the Internal Revenue Service lawyers responsible for this area frankly confessed that they did not understand the Tax Reform Act of 1976.”
The author uses the deion of the tax seminar in 1978 to make the point that some governmental issues are：
A. so technical that not even career civil servants can understand them.
B. so technical that only career civil servants can understand them.
C. more technical than they used to be before the passage of the Tax Reform Act.
D. too technical for anyone other than an Internal Revenue Service tax lawyer to understand.
So far, a student has earned the following scores on four 100-point tests this grading period:65,73,81, and 82. What score must the student earn on the fifth and last 100-point test of the grading period to earn an average test grade of 80 for the 5 tests?
A. 75 B. 76 C. 78 D. 99 E. The student cannot earn an average of 80.
解析：The correct answer is D. To find what the student needs to score on the fifth 100-point test to average a score of 80, you need to find the point total for the student so far by adding 65,73, 81 and 82. That sum is 301. Averaging 80 points on 5 tests means the student must earn 400 points (80·5). The acore needed on the last test is the difference,400～301, or 99.
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