[Incomplete question conditions] Official E: spouse's 7% stock unclear

What you will learn

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Saved full original April 2023 exam and key text: question 40 stem as printed; Same file; options A–E as printed; Same file; official key heading; Same file; official key row 40 text; Same file; exam cover CFR reference; Same file; exam cover instruction; Same file; 'Category VI – Value' heading on page 16 governing questions 36–40 (question 40 on page 18; 'Category VII' begins on page 19); Local copy of CBP-authored exam and key PDF (not a live CBP URL); its page 18 was rendered temporarily outside the repository (pdftoppm, 110 dpi, /tmp) and the actual page image viewed: question 40 with 'NOT' in bold, all options A–E and question 41; no saved page-18 PNG exists in source-evidence and none was added; Actual official key page image viewed; row 40 'Answer E' with citation '19 CFR 152.102(g)'; no reason printed; 2021 19 CFR 152.102(g)(1) — cited in the key (GovInfo 2021 annual edition, text); Same file; 152.102(g)(2); Same file; 152.102(g)(3)–(5); Same file; 152.102(g)(6); Same file; 152.102(g)(7); 2021 GovInfo XML for 152.102 (DATE 2021-04-01); header confirms edition; Saved 2021 Part 152 PDF text (19 CFR Ch. I (4–1–21 Edition)); 152.102(g)(1)–(7) cross-checked · April 26, 2023 Customs Broker License Examination, question 40 on PDF page 18 (Category VI – Value, heading on page 16; page 18 rendered temporarily from Apr2023-original-resume0102.pdf and viewed); 'APRIL 2023 CUSTOMS BROKER LICENSE EXAM ANSWER KEY', row 40 on key PDF page 36 (Apr2023-key-page36.png). Cover reference used: Title 19, Code of Federal Regulations (2021 Revised as of April 1, 2021); other cover references not used. Text used: complete 2021 19 CFR 152.102(g)(1)–(7) (GovInfo 2021 XML/text, cross-checked with the saved 2021 Part 152 PDF text, 4–1–21 Edition). No ruling, tax-law attribution rule, later revision or current law is used.
Explained using the historical edition for this exam.