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It is precise and reliable for samples that meet certain conditions.
The conditions matter.
The fundamental requirement is that the sample’s carbon-14 content must reflect the time of death and nothing else.
If additional old carbon has been incorporated into the sample after death — through contamination from ancient carbonate minerals in groundwater, for example — the sample will appear older than it is.
If recent carbon has been incorporated — from contamination by modern organic material — the sample will appear younger.
Careful pretreatment removes most potential contaminants, but the thoroughness of that removal depends on the specific protocols used.