Creating a report can be tedious if individual pieces of information cannot be located. Suppose you want to report all of your charitable donations for a year. You know that you donate some amount of money every month, but you cannot find your records for August. How might you handle this missing data so you could come up with a total dollar amount for the year? Justify your method so the IRS would understand that you are following a procedure that would be acceptable in research when screening data.
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