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
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