So... Sue clearly has a cow testing company.  She's even incorporated herself (as evidenced by the "inc").  But that's not the important question we should be asking.  The question that is just begging to be asked is this; how on god's great green earth does one test a cow?  Not just that, but what do you test the cow for? Surely you wouldn't walk up to a cow and be like "Hey cow... what's 2 plus 2?"  The cow would just look at you.  Seriously, next time you're at a county fair, ask a cow a math question.  Think you'll get an answer?  You're an idiot if you do.  Cows don't "get" math.  In fact, I'm pretty sure cows don't get most things. Cows get the following: eat, sleep, crap all over the place. 

Or is there the other kind of test.  Like, to make sure your "cow" isn't really just a really fat dog in disguise?  Does the person walk up to the cow with some sort of stethoscope, hold it to the cows head... listen for a few seconds, only to turn around and declare "Yep, it's a cow!"  I mean, I don't know about you, but I can pretty much tell whether or not it's a cow on sight alone.  I mean, there was a really fat chick once that almost had me fooled.  But that's rare, and especially tricky... generally speaking, if the chick has horns, it's probably a cow trying to disguise itself as a human.