Yes he is ... and he can go back to his text book now with some more test taking tips ...
READ the entire question out loud slowly so you can hear it ... don't skim ... read every little word and see if you can find out what the question is really asking.
Is it looking for the false/true answer ?
Read the answers first if it is a multiple guess test , then read the question and see if you can at least eliminate 2 of the 4 then take a best guess of the other 2 AFTER you read the entire question again.
If you can skip the questions you are not 110% sure of then complete the rest and come back to those you skipped ... many times question 100 will give you the answer for question one.
And beware of absolutes like ALWAYS & NEVER since those are very uncommon in income tax laws.
