Pls help

Aswathy (CS) (175 Points)

19 July 2011  

 

Group II
Advanced Management Accounting
046
Information Systems Control and Audit
032
Direct Tax Laws
046
Indirect Tax Laws
053
Total
177
Result
FAIL
Grand Total
177

 

This is my friends result. Please tell me whether she will gwt exemption. If not why? Pls help!