Deserts and tundras have some similarities, but let's clarify the provided statements:
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They both have a top layer of permafrost. - This is not accurate. Only tundras typically have permafrost. Deserts do not.
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They both receive up to 25 cm of precipitation each year. - This statement is generally true. Both deserts and tundras are characterized by low precipitation levels, often less than 25 cm annually.
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They both are home to different types of cacti. - This is incorrect as well. Cacti are primarily found in desert environments and are not native to tundras.
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They both have temperatures that reach 120°F. - While deserts can reach high temperatures like 120°F (about 49°C), tundras do not reach such extreme temperatures.
The correct similarity is the low precipitation, making the second statement the most accurate.