First, what is a smart person.
Is it a person that has a wide breadth of knowledge or a wide depth of knowledge? Or is it someone with both qualities?
Do not confuse money with cleverness: money is the output of cleverness, not the input.
Grades, on a whole, do not really matter that much to the person they belong to. The grades matter though, to others who are trying to judge your intelligence. Obviously you can't get everything from a simple test, some of this must be practical, not academic.
Nonetheless, grades (and the degrees that can come with them) say something about yourself to others. An A in calculus screams potential, but a D in the same class suggests an inferiority.
Having an A in calculus doesn't say anything about intelligence, only proficency. The most intelligent people are those that are able to organize themselves and others into groups. Any math major can sit in a room all day solving math problems, but if he can take those problems and use them to solve every day problems, then he has actually accomplished something.
So being a smart person isn't simply a breadth or depth of knowledge, but an application of knowledge versus a proficency of knowledge.
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