Individual retirement account.
Answer: Utilizing "street smarts" to solve a problem
Explanation:
Practical intelligence uses everyday knowledge for everyday tasks. Through process of elimination, we can get rid of 'Conducting careful analysis to solve a problem' and 'Breaking a problem into parts to solve.' And not giving up has nothing to do with intelligence, thats preseverance.
Answer
Its 12 months
Explanation
According to IRS, it allows for a single tax-free rollover of a 529 account per beneficiary in a 12-month period. This 12 month rule should not be violated because it can result to a 10% penalty on the earnings. However, transfers across siblings are not considered rollovers.