I hear somebody talking about CPA, ounce of memory is better than tons of logic. Your dedication and ability to solve the puzzle will lead to success. I mean you will find (a) will be the answer if choice (c) was different answer, but in this case c is the answer.  This is how the tests are set up. That's why the guys were talking about ounce of memory vs. tons of logic. Timing is important especially in accounting and tax+managrial accounting exams.

Before paying to Baker review course (little expensive) you can buy used books on line or try Craigslist.org.

You can do it if you are a dedicated person.