Most challenging reading in level 1?

study2gether

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Those who have done all the material or previous test takers, what do you think is the most challenging readings in level 1? In terms of difficulty and time needed to grasp the concept.
 
Taxes…I read it several times and never grasped it. I practiced so much so I was aiming at getting at least 50% on it, it was too hard for me. But so much practice on it made me become a >70% on Deffered Taxes
 
Woudl have to agree with Ethics. Not that it’s necessarily hard to understand, but it’s hard to get comfortable enough with the concepts to be able to answer the (imo) extremely specific ethics test questions
 
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