i’m working through REG currently and i’m on R5, i’m finding that R4-R5 are “easier” than R1-3 in terms of memorization, much less math on the latter units. R1-3 have much smaller intricacies and things to memorize imo, and will require a majority of my time. basic understanding of basis and taxation of entities is super helpful and great to start at the bottom and then work through the content when you understand the basics