Why not just store the results as the questions are asked?

Table_Answers(

Answerid int identity(1,1) PRIMARY KEY,

Testid int NOT NULL,

questionid int NOT NULL,

TestAnswer int,

TestScore int NOT NULL)

As the questions are asked and answered/skipped just store either

1 in testscore if it's correct

-3 in testscore if it's wrong

-1 in testscore if it's skipped

Then left join Table_Answers to Table_questions if you care about the unanswered questions.

If Testanswer can be more than multiple choices throw in a varchar(max) or nvarchar(max) column for the free form answers... but those will be harder to grade via SQL anyway.