dan bought a hotel for $2,600,000 in january 2018. in may 2022 he died and left the hotel to ed. while dan owned the hotel, he deducted $289,000 of cost recovery. the fair market value in may 2022 was $2,800,000. what is the basis of the property to ed?$2,600,000$2,800,000$2,321,000$289,000

Answers

Answer 1

Dan bought a hotel for $2,600,000 in January 2018. He died in May 2022 and left the hotel to Ed. While Dan owned the hotel, he deducted $289,000 of cost recovery. The fair market value in May 2022 was $2,800,000. In this case, the basis of the property to Ed can be calculated as follows:

We need to determine the adjusted basis of the hotel when Dan passed away. The adjusted basis of the hotel is calculated by taking the original purchase price and adjusting it for any deductions or improvements made to the property. The cost recovery of $289,000 that Dan deducted should be added back to the basis. Dan bought the hotel for $2,600,000, and he deducted $289,000 of cost recovery.

Therefore, the adjusted basis would be $2,889,000 ($2,600,000 + $289,000).Next, we need to determine the value of the property when Dan passed away. The fair market value of the property is $2,800,000. This value is used to determine the basis for the new owner, Ed. The basis of the property to Ed would be the value of the property at the time of Dan's death or the fair market value of the property, whichever is higher.

In this case, the fair market value of the property is higher than the adjusted basis. Therefore, the basis of the property to Ed would be $2,800,000. Answer: $2,800,000.

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Related Questions

ok t nces The following data pertain to the Hercules Tire and Rubber Company for the month of May. Work in process, May 1 (in units) 2 Units started during May Total units to account for 60,000 75,000

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The Hercules Tire and Rubber Company had 131,246 equivalent units for direct materials and 75,998 equivalent units for conversion costs in May.

Hercules Tire and Rubber Company's work-in-process (WIP) activity for the month of May can be summarized using the given data:Work in process, May 1 (in units) = 2 Units started during May = Total units to account for – Work in process, May 1= 75,000 – 2= 74,998

Therefore, the total units that Hercules Tire and Rubber Company accounted for were 74,998 in May.Calculating the Equivalent Units

The next step is to calculate the equivalent units for both direct materials and conversion costs. The calculation of equivalent units helps to break down the production process and allow for the allocation of costs to the products produced.

The direct materials and conversion costs must be separated because direct materials tend to be added early in the production process, while conversion costs are added later.

Direct materials Equivalent Units = Number of units in process × Percentage of direct materials in ending WIP + Number of units completed × 100%

Example:Equivalent Units for Direct Materials = (2 units × 75%) + (74,998 units × 100%)= 56,248 + 74,998= 131,246

Conversion Costs Equivalent Units = Number of units in process × Percentage of conversion costs in ending WIP + Number of units completed × 100%Example:

Equivalent Units for Conversion Costs = (2 units × 50%) + (74,998 units × 100%)= 1,000 + 74,998= 75,998.Therefore, Hercules Tire and Rubber Company had 131,246 equivalent units for direct materials and 75,998 equivalent units for conversion costs in May.

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Speculative, or non-investment-grade, bonds have an s&p bond rating of:

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Speculative, or non-investment-grade, bonds have an S&P bond rating of below BBB-.

Bond ratings provided by rating agencies like Standard & Poor's (S&P) indicate the creditworthiness and risk associated with a bond. Investment-grade bonds typically have ratings of BBB- or higher, indicating a relatively lower risk of default. Speculative, or non-investment-grade, bonds have ratings below BBB- and are considered higher risk. These bonds may have ratings such as BB, B, CCC, etc., depending on the specific rating agency's scale.

The S&P bond rating of below BBB- is associated with bonds that have a higher risk of default and are considered speculative. Investors who purchase these bonds typically demand higher yields to compensate for the increased risk. It's important for investors to carefully assess the credit ratings and associated risks before investing in speculative bonds.

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5. (20 pts) FGS 9.5 - If the price elasticity of demand is -0.5 and the income elasticity is +0.3, then what will be the effect of a simultaneous 10 percent increase in price and a 10 percent increase

Answers

The effect of a simultaneous 10% increase in price and a 10% increase in the price elasticity of demand of -0.5 and income elasticity of +0.3 is 2% decrease in the quantity demanded.

Explanation: Given:

Price elasticity of demand = -0.5

Income elasticity = +0.3

Increase in price = 10%

Increase in quantity demanded = ?

Calculation:

Percentage change in quantity demanded = Percentage change in price x Price elasticity of demand

Percentage change in quantity demanded = 10% x (-0.5)

Percentage change in quantity demanded = -5%.

Therefore, a 10% increase in price leads to a 5% decrease in the quantity demanded. Now, we have to calculate the effect of a simultaneous 10% increase in price and a 10% increase in the income elasticity of demand. Percentage change in the quantity demanded with respect to a change in income is given by:

Percentage change in quantity demanded = Percentage change in income x Income elasticity of demand

Percentage change in quantity demanded = 10% x 0.3

Percentage change in quantity demanded = 3%

Now, we have to add up the changes in quantity demanded. Therefore, the total change in quantity demanded would be: Total change in quantity demanded = Change in quantity demanded due to change in price + Change in quantity demanded due to change in income. Total change in quantity demanded = -5% + 3%

Total change in quantity demanded = -2%

Therefore, a simultaneous 10% increase in price and a 10% increase in the income elasticity of demand would result in a 2% decrease in the quantity demanded.

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A ___________ is an up-and-down movement in demand that repeats itself over a lengthy time period of more than a year.

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A cycle is an up-and-down is an up-and-down movement in demand that repeats itself over a lengthy time period of more than a year. This the movement in demand of price and quantity demanded

What is a cycle up-and-down movement in demand

A cycle in  up-and-down movement in demand is the movement along the demand curve that shows  the outline of change  in price and quantity demand factors , if there is rise in price there will be a decrease in demand and when there is a decrease or fall in price ,there will be an increase in demand thus the demand curve moving in cycle indicating the up and down movement

Thus the movement along the curve moves  two directions upward movement and downward movement in demand

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Case 6: Fraud examination
Joseph Gonzales recently bought a new business that included a small 20-room motel and coffee shop. He hired a young couple to run the business and plans to pay them a monthly salary. The couple will live for free in a small apartment behind the motel office and will be in charge of the daily operations of the motel and coffee shop. They will also be responsible for hiring and supervising the four or five part-time employees who will help with cleaning the rooms, cooking, and waiting on customers in the restaurant. The couple will also maintain records of rooms rented, meals served, and payments received (which can be in the form of cash, checks, or credit cards). They will make weekly depos- its of the business’s proceeds at the local bank. Joseph lives about six hours away and will only be able to visit periodically.
1. What are your two biggest concerns about possible fraud on the part of the couple?

Answers

The two biggest concerns about possible fraud on the part of the couple are given below:

The couple can commit frauds related to cash handling or theft. The couple can give an allowance for the employees who do not work.

A fraud examination is a comprehensive review of financial and other records to find if fraud has taken place. In Joseph Gonzales's case, the couple is responsible for handling the daily operations of the motel and the coffee shop. They are also responsible for keeping the records of rooms rented, meals served, and payments received. So, there are a few ways the couple can commit fraud. A couple of possible frauds that the couple could commit are:

Cash handling or theft: The couple is responsible for managing all of the financial records and transactions. This means that they have access to the business's funds, which may tempt them to embezzle money from the business. It is important to ensure that there is proper documentation of all cash, check, or credit card transactions. Furthermore, it's essential to make sure that there is an accurate accounting of the business's expenses and revenue. This will assist in detecting any discrepancies or irregularities in the accounts.

An allowance for employees who do not work: The couple is also in charge of hiring and supervising four or five part-time employees who will help with cleaning the rooms, cooking, and waiting on customers in the restaurant. The couple could pay their employees an allowance even if they don't work. This could be done by the couple taking advantage of the situation of the owner being away.

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Question 1 of 6 View Policies Current Attempt in Progress > Sheffield Corporation had net sales of $2,417,500 and interest revenue of $39,900 during 2020. Expenses for 2020 were cost of goods sold $1,

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Sheffield Corporation's condensed income statement for 2020 shows net sales of $2,417,500, interest revenue of $39,900, and various expenses. The net income is $264,880, and the earnings per share is $3.76.

In view of the given data, we can set up a consolidated various step pay explanation for Sheffield Partnership for the year 2020, SHEFFIELD Partnership, Pay Explanation:

Net Deals: $2,417,500

Interest Income: $39,900

Cost of Products Sold: $1,462,200

Net Benefit: Net Deals - Cost of Products Sold

Net Benefit: $2,417,500 - $1,462,200 = $955,300

Working Costs:

Regulatory Costs: $221,900

Selling Costs: $295,900

Interest Cost: $49,500

Absolute Working Costs: $221,900 + $295,900 + $49,500

Complete Working Costs: $567,300

Working Pay: Net Benefit - Absolute Working Costs

Working Pay: $955,300 - $567,300 = $388,000

Pay Before Assessments: Working Pay + Interest Income - Interest Cost

Pay Before Assessments: $388,000 + $39,900 - $49,500 = $378,400

Personal Assessment Cost (30% of Pay Before Duties): $378,400 * 0.30 = $113,520

Total compensation: Pay Before Charges - Annual Assessment Cost

Total compensation: $378,400 - $113,520 = $264,880

Profit Per Offer: Total compensation/Remarkable Offers

Profit Per Offer: $264,880/70,380 = $3.76 (adjusted to 2 decimal spots)

If it's not too much trouble, note that the dollar signs ($) are utilized to show the financial qualities in the pay articulation.

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The complete question is:

Sheffield Corporation had net sales of $2,417,500 and interest revenue of $39,900 during 2020. Expenses for 2020 were cost of goods sold $1,462,200, administrative expenses $221,900, selling expenses $295,900, and interest expense $49,500. Sheffield's tax rate is 30%. The corporation had 104,500 shares of common stock authorized and 70,380 shares issued and outstanding during 2020. Prepare a condensed multiple-step income statement for Sheffield Corporation. (Round earnings per share to 2 decimal places, eg. 1.48.) SHEFFIELD CORPORATION Income Statement $ $ $ $.

A grocery store orders cans of vegetables when the amount on-hand reaches 422 cans. The demand for cans of vegetables is normally distributed with an average of 45 cans of vegetables per day and a standard deviation of 3 cans of vegetables per day. Assume the lead time is nine days. What is the risk of a stock-out for this grocery store?

Answers

The risk of a stock-out for this grocery store is 0.0505 or 5.05%.

Inventory management is an important aspect of business, especially in a retail store like a grocery store. The aim of inventory management is to maintain optimal inventory levels that are neither too low nor too high. In this context, the aim of the grocery store is to order cans of vegetables when the amount on-hand reaches 422 cans. Let’s use the normal distribution function to calculate the probability of stock-out in the grocery store.

The mean of cans of vegetables used per day is 45 cans, and the standard deviation is 3 cans per day. The lead time is nine days, which means the grocery store has to order cans of vegetables at least nine days before it runs out of stock.The formula for calculating the safety stock is given by SS = Z × σLT, where Z is the Z-value corresponding to the desired level of confidence, σ is the standard deviation of the lead-time demand, and LT is the lead time.Let’s calculate the Z-value corresponding to the desired level of confidence of 95%.

Using the Z-table, the Z-value is 1.64.The formula for calculating the lead-time demand is given by LDT = LDA × LT, where LDA is the average daily demand, and LT is the lead time.Let’s calculate the lead-time demand as LDT = LDA × LT = 45 × 9 = 405 cans.The formula for calculating the standard deviation of the lead-time demand is given by σLT = σDA × √LT, where σDA is the standard deviation of the daily demand, and LT is the lead time.Let’s calculate the standard deviation of the lead-time demand as σLT = σDA × √LT = 3 × √9 = 9 cans.

The formula for calculating the safety stock is given by SS = Z × σLT = 1.64 × 9 = 14.76 cans.The reorder point is given by RP = LDT + SS = 405 + 14.76 = 419.76 cans.The inventory level is at risk of a stock-out if it falls below the reorder point. The probability of a stock-out is the probability that the lead-time demand will exceed the reorder point. Using the normal distribution function, the probability of a stock-out is given by P(X > RP) = P(X > 419.76).Let’s calculate the probability of a stock-out using the normal distribution function.

Step 1: Standardize the random variable.The formula for standardizing the random variable is given by Z = (X – μ) / σ, where X is the random variable, μ is the mean of the distribution, and σ is the standard deviation of the distribution.Z = (X – μ) / σZ = (419.76 – 405) / 9Z = 1.64

Step 2: Find the probability using the Z-table.The probability of a stock-out is the probability that the lead-time demand will exceed the reorder point. Using the normal distribution table, the probability is 0.0505 (rounded to four decimal places). Therefore, the risk of a stock-out for this grocery store is 0.0505 or 5.05%.

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Moving to the next question prevents changes to this answe Non-value-added activities O should be reduced or eliminated. O involve resource usage customers are willing to pay for. O increase both the cost and market value of a product. cannot be differentiated from value-added activities.

Answers

Non-value-added activities should be reduced or eliminated. Option a is correct.

In accounting, a non-value-added activity is an activity that adds no value to the final product. Non-value-added activities are actions that do not improve a company's product or service in the eyes of the customer. The ultimate goal of a company is to eliminate non-value-added activities and replace them with value-added activities.

The value-added activities are those that increase the worth of the product or service in the eyes of the customer. The benefits of value-added activities are that they provide the consumer with a higher quality product or service, while also reducing the cost of the product or service.

Therefore, a is correct.

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1. During the 1997-98 Asian currency crisis, the USD exchange rate rose from IDR2,400/USD to IDR12,000/USD. It means the IDR.............. to the USD.
a. depreciated by 400%
b. appreciated by 80%
c. appreciated by 400%
d. depreciated by 80%
8. LILI stockbroker offers investors financing to buy stocks with the following requirements - Initial Margin: 50%; Minimum Margin: 20%; If subjected to a margin call, the investor must deposit some fund to repay part of his debt and return the position to minimum margin. You buy 100,000 ABC stocks at the price of $1,000/stock using the margin facility. At what price are you subjected to a margin call?
a. $900
b. $700
c. $800
d. $625

Answers

1. The correct answer is d. depreciated by 80%. 8. The price at which you would be subjected to a margin call is $800 (option c).

How to detrermine the price at which you would be subjected to a margin call

1. The correct answer is d. depreciated by 80%.

8. To determine the price at which you would be subjected to a margin call, we need to calculate the minimum value the investment can reach while still maintaining the minimum margin requirement.

Initial Investment = Number of Stocks * Stock Price

Initial Investment = 100,000 * $1,000 = $100,000,000

Minimum Margin = Initial Investment * Minimum Margin Requirement

Minimum Margin = $100,000,000 * 20% = $20,000,000

Margin Call Price = (Initial Investment - Minimum Margin) / Number of Stocks

Margin Call Price = ($100,000,000 - $20,000,000) / 100,000 = $800

Therefore, the price at which you would be subjected to a margin call is $800

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Business Strategy (Chapter 6)
Which generic business strategy (if the firm is multi-business, select a single business) is your firm employing? Is the firm leveraging the appropriate value and cost drivers for the business strategy you identified? Explain why or why not. Company is General Electric.

Answers

General Electric is employing a cost-leadership business strategy by focusing on controlling its costs and attaining economies of scale to offer its products at affordable prices. The firm is leveraging the appropriate value and cost drivers for the strategy by investing in technology, restructuring, and enhancing operational efficiency.

General Electric (GE) is employing a cost-leadership business strategy. This is because GE is focusing on controlling its costs and attaining economies of scale to offer its products at affordable prices to its customers. To achieve this, the company engages in various cost-cutting measures like restructuring, investing in new technologies, and reducing its workforce. Additionally, GE focuses on increasing its production and operational efficiency to enhance its cost-leadership.  

GE is leveraging appropriate value and cost drivers for the cost-leadership strategy. The company's supply chain is a major cost driver that helps it achieve economies of scale. Additionally, GE has been investing heavily in technology, which is another cost driver, to improve efficiency in its operations. Furthermore, the company has been restructuring, which is another cost driver, to cut down on costs. By focusing on these cost drivers, GE is in a better position to achieve its cost-leadership strategy.
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At the beginning of fiscal year , Remington purchases a mold for manufacturing powdered metal firearm parts for $120,000. The estimated salvage value after 8 years is $10,000. Calculate the depreciation deduction and the book value for each year using MACRS-GDS allowances.
a. What is the MACRS-GDS property class?
b. Assume the complete depreciation schedule is used
c. Assume the asset is sold during the sixth year of use

Answers

a. The MACRS-GDS property class for a mold used for manufacturing powdered metal firearm parts would fall under the category of 7-year property.

b. To calculate the depreciation deduction and book value for each year using MACRS-GDS allowances, we need to apply the appropriate depreciation percentages for each year. The MACRS-GDS depreciation percentages for 7-year property are as follows:

Year 1: 14.29%

Year 2: 24.49%

Year 3: 17.49%

Year 4: 12.49%

Year 5: 8.93%

Year 6: 8.92%

Year 7: 8.93%

Using these percentages, we can calculate the depreciation deduction and book value for each year:

Year 1:

Depreciation Deduction: $120,000 * 14.29% = $17,148

Book Value: $120,000 - $17,148 = $102,852

Year 2:

Depreciation Deduction: $102,852 * 24.49% = $25,161

Book Value: $102,852 - $25,161 = $77,691

Year 3:

Depreciation Deduction: $77,691 * 17.49% = $13,592

Book Value: $77,691 - $13,592 = $64,099

Year 4:

Depreciation Deduction: $64,099 * 12.49% = $8,010

Book Value: $64,099 - $8,010 = $56,089

Year 5:

Depreciation Deduction: $56,089 * 8.93% = $5,009

Book Value: $56,089 - $5,009 = $51,080

Year 6:

Depreciation Deduction: $51,080 * 8.92% = $4,560

Book Value: $51,080 - $4,560 = $46,520

Year 7:

Depreciation Deduction: $46,520 * 8.93% = $4,160

Book Value: $46,520 - $4,160 = $42,360

c. If the asset is sold during the sixth year of use, we need to calculate the depreciation deduction and book value up to that point:

Depreciation Deduction for Years 1-5: $17,148 + $25,161 + $13,592 + $8,010 + $5,009 = $68,920

Book Value after Year 5: $56,089

To calculate the depreciation deduction and book value for the sixth year before the asset is sold, we subtract the accumulated depreciation deduction from the initial cost:

Depreciation Deduction for Year 6: $51,080 * 8.92% = $4,560

Book Value after Year 6: $51,080 - $4,560 = $46,520

If the asset is sold during the sixth year, the depreciation deduction up to that point would be $68,920, and the book value at the time of the sale would be $46,520.

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How you would describe the coming together of Europe, the Americas, and Africa? Was it a discovery, a conquest, a process of creating new worlds, or something else entirely? Was it a little of everything?

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The coming together of Europe, the Americas, and Africa changed into a complex ancient phenomenon that encompassed numerous elements and can't be effortlessly described by means of an unmarried term.

It involved an aggregate of things and techniques, along with exploration, conquest, colonization, exchange, cultural exchange, and the creation of recent worlds.

Discovery: The voyages of Christopher Columbus and different European explorers in the late fifteenth century opened up new horizons and revealed formerly unknown lands, together with the Americas. From the European attitude, this turned into visible as a discovery of new territories.

Conquest: Following the initial contact, European powers embarked on colonization efforts and engaged in navy conquests to set up management over the Americas and components of Africa. These conquests worried about the subjugation of indigenous populations and the imposition of European authority and governance.

Creation of New Worlds: The interactions among Europe, the Americas, and Africa caused the creation of the latest worlds characterized via the blending of cultures, alternate thoughts, and the formation of the latest societies. This system worried the migration of people, the introduction of new crops and cattle, the change of languages and religions, and the emergence of diverse cultural identities.

Trade and Commerce: The connections between Europe, the Americas, and Africa have been additionally driven by using economic reasons, such as the exploitation of natural resources, the established order of exchange networks, and the development of transatlantic trade routes. This caused the exchange of goods, which include spices, precious metals, agricultural merchandise, and slaves.

In essence, the approaching collectively of Europe, the Americas, and Africa concerned a mixture of discovery, conquest, the introduction of new worlds, and economic interactions. It became a complicated and multifaceted manner that shaped the history, cultures, and societies of these regions, leaving an enduring effect that continues to form our global nowadays.

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Need answer asap please. Will thumbs up. Suppose a uniform price monopoly has a demand curve given by p=12-q (& MR=12-2q) and total cost given by TC=2q (& MC=2) If this monopoly would be forced to behave like a competitive firm them the competitive price is $ and the firm will produce units O7,5 O 5,7 O 2,10 O 10,2

Answers

The competitive price is $2, and the firm will produce 10 units.

Given demand curve, p=12−q and total cost, TC=2qMonopoly:Let the profit of a monopolist be,π = R(q) - C(q)So, R(q) = p * q = (12 - q)q = 12q - q²Therefore, π = 12q - q² - 2q = 10q - q²Monopolist’s MR = dR(q) / dq= 12 - 2qMonopolist’s MC = dC(q) / dq= 2For the profit maximization, a monopolist equates MR = MC12 - 2q = 22q = 5.5

Thus, the monopolist produces 5.5 units per period Competitive price is P = MC = $2 and demand is Q = 12 - 2 = 10 units Given: Competitive price is $2Hence, the answer is $2.

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All of the brands that a consumer will evaluate for the solution of a particular problem is known as the
a. inert set
b. decision set
c. awareness set
d. evoked set
e. none of the above

Answers

D) For marketers, the challenge is to get their products into the customer's evoked set and to remain there.

The correct option is d. evoked set. The term 'evoked set' refers to all of the brands that a consumer considers when faced with a particular problem or need. This refers to the group of goods that a customer considers when making a purchase decision. It is considered a very critical phase in the process of purchasing. According to the consumer's knowledge and experience, the evoked set is not permanent. The set of firms that are deemed when a consumer has a particular need or issue, and they then go on to buy one of the products in that set, are known as the evoked set. The consumer examines the advantages and disadvantages of each option in the evoked set in order to make an informed decision. For marketers, the challenge is to get their products into the customer's evoked set and to remain there.

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Suppose that the following two sceanrios occur one after another:

Scenario 1: A newly established trade agreement between the UK and Australia, leads to an increase in net exports from the UK to Australia.
Scenario 2: The Reserve Bank of Australia decides to hold more British Pounds (GBP) in its foreign reserves.
Scenario 1 will cause the AUD to against the GBP and scenario 2 will cause the GBP to against the AUD.

O depreciate; appreciate appreciate; appreciate depreciate; depreciate O appreciate; depreciate stabilize; depreciate

Answers

Scenario 1 states that there has been an increase in net exports from the UK to Australia.

This will increase the demand for GBP in the market which will cause the value of GBP to appreciate and AUD to depreciate. Scenario 2 states that the Reserve Bank of Australia is holding more GBP in its foreign reserves. This action will increase the supply of AUD in the market which will cause the value of AUD to depreciate and the value of GBP to appreciate.

Therefore, Scenario 1 will cause the AUD to depreciate against the GBP and Scenario 2 will cause the GBP to appreciate against the AUD.

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on january 6, year 1, bulldog co. purchased 34% of the outstanding stock of gator co. for $212,000. gator co. paid total dividends of $24,000 to all shareholders on june 30. gator had a net loss of $56,000 for year 1. journalize bulldog's purchase of the stock, receipt of the dividends, and the adjusting entry for the equity loss in gator co. stock. compute the balance of investment in gator co. stock on december 31, year 1. how does valuing an investment under the equity method differ from valuing an investment at fair value?

Answers

Journal entry is a method of recording all the transactions occured in a business during a given accounting period. To record journal entry in the books of Bulldog Co.'s during the year end 31st December is as follows:

Investment in Gator Co. Stock A/c Dr.  $212,000

Cash A/c  Cr.  $212,000

(Being stock purchased)

Cash A/c  Dr.  $8,160 (34% of $24,000)

Dividend Income A/c Cr.  $8,160

(Being receipt of dividend recorded)

Equity Loss in Gator Co. Stock A/c Dr. $ 19,040 (34% of $56,000)

Investment in Gator Co. Stock A/c  Cr.  $19,040

(Being adjusting entry for the equity loss recorded)

2. To calculate balance on Investment:

Beginning balance =  $212,000 (Initial purchase)

Add: Net loss = $19,040 (34% of $56,000)

Less: Dividends received = $8,160 (34% of $24,000)

Balance of investment:

$212,000 + $19,040 - $8,160

= $222,880

Therefore, the balance of the investment in Gator Co. stock on December 31, Year 1 is $ 222,880.

3. Valuation of investment under the equity method differs from fair value method in following ways:

Under equity method, investors record their share of the investee's net profit or loss and adjust their investment accounts accordingly. Investors also recognize a portion of the dividends received as dividend income. Investment account balances reflect an investor's ownership interest in the net assets of the company. 

Under fair value method, investors value their investments at fair value. Fair value is the price received to sell an investment in an orderly transaction between market participants. Changes in the fair value of investments are recognized in the investor's income statement. The fair value method focuses on the market value of an investment rather than the financial performance.

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Before starting this assignment, make sure you have read the Unit 1 chapters in your textbook, "Give Me Liberty!" View the films located below to answer each of their corresponding questions. Be concise with your answers and provide examples. Each answer should be between 100-130 words.

Film: Slavery by Another Name

Question: Describe the challenges for African Americans in the south. How did their lives change?

Answers

The challenges for African Americans in the south were immense and took various forms. They were mostly faced with slavery and afterward, they had to face the Jim Crow laws.

Jim Crow laws were passed in the late 1800s which separated the black people from the white people in different public places.
Their lives were changed forever as they were forced to work in unfavorable conditions with little to no pay. Many of them were sent to jail for small offenses that white people were not charged for, and then they were forced to work for the same people who had them jailed.
Slavery by Another Name talks about the forced labor of the African American community, mostly in the south, after the Civil War. Even though slavery had been abolished, many of them were forced to work through the sharecropping system. The sharecropping system was where a tenant farmer would work for a landowner and get a portion of the harvest. The landowner would charge high prices for necessities such as seed and fertilizer so that the sharecropper would always be in debt to the landowner. The landowner would then use that debt as a way to keep the sharecropper working for them. Black people had a much harder time getting out of debt because of the Jim Crow laws that were passed and also the lynchings and other forms of violence that were perpetrated against them.

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What is the difference between fundamental (traditional) and technical (quantitative) analysis? What do you think are the underlying assumptions made by technical strategies?

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Fundamental and technical analysis are two types of financial analysis used to evaluate securities.

The differences between fundamental (traditional) and technical (quantitative) analysis are as follows:

Fundamental analysis: Fundamental analysis is a method of evaluating a security that involves analyzing a company's financial and economic conditions. Investors who use this method look at a company's earnings, expenses, management, and overall financial condition.

They also look at industry trends and economic conditions that might impact a company's future performance. Fundamental analysis focuses on identifying companies that are undervalued or overvalued by examining their financial statements and financial ratios. Investors who use this approach typically hold their investments for long periods.

Technical analysis: Technical analysis is a method of evaluating securities that involve studying market data, such as price and volume, to identify trends and patterns. Investors who use this method believe that past performance can predict future performance, so they use charts and graphs to identify trends in price movement.

Technical analysts typically use a variety of tools and indicators to help them identify trends and patterns in market data. They may also use quantitative models to predict future performance. Investors who use this approach typically trade more frequently than those who use fundamental analysis.

Underlying assumptions made by technical strategies:

Technical strategies are based on a few underlying assumptions that include:

1. The market price of a security reflects all available information about that security.

2. Market trends tend to repeat themselves over time.

3. Investors are rational, and their behavior can be predicted by studying market data.

4. The price of a security is more important than the fundamental factors that underlie its value.

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Which of the following is correct about a monopsonistic market? Resources are efficiently allocated.

There is one supplier and many buyers.

The monopsony has the same quantity transacted as in a perfectly competitive market.

The supply curve is horizontal and is equal to the average cost of labor.

Purchase of an additional item increases the price of the item and of the existing items being purchased.

Answers

The statement that is correct about a monopolistic market is - There is one supplier and many buyers are the correct answer.

A monopsonistic market is characterized by a single buyer and multiple sellers. The market is similar to a monopoly market, except that in a monopoly market, a single firm is the only supplier of a commodity or service, whereas, in a monopsonistic market, a single buyer has a significant market share and can influence market prices. In a monopsonistic market, resources are allocated inefficiently, and the monopsony tends to pay a lower price for goods or services. Additionally, the purchase of an additional item in a monopsonistic market can increase the price of the item and the existing items being purchased.

In a perfectly competitive market, buyers and sellers have no power to influence the market price. The supply curve is determined by the marginal cost of production, and the demand curve is determined by consumer preferences. The quantity transacted in a perfectly competitive market is determined by the intersection of the supply and demand curves. In contrast, a monopsonistic market has a horizontal supply curve that is equal to the average cost of labour. As a result, the quantity transacted in a monopsonistic market is less than the quantity transacted in a perfectly competitive market. Overall, a monopsonistic market is inefficient because the buyer has market power and can reduce the price paid to sellers.

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Danny, a lone employee at TacoTuesDay. He consistantly constructs
10 Tacos per Minute. Danny's Boss demands that he constructs 100
Tacos per minute to meet the high demands of happy hour and
threatens

Answers

The boss needs to be more realistic in his expectations and consider alternative solutions rather than threatening his employees. Meeting such targets requires cooperation and support from both the employer and employees.

Danny, a lone employee at TacoTuesDay consistently constructs 10 tacos per minute.

However, his boss is demanding that he constructs 100 tacos per minute to meet the high demands of happy hour and threatens him. But, it is not possible to construct 100 tacos per minute unless there are more people to help with the production process.

Danny's boss has to recognize the fact that constructing 100 tacos per minute is not feasible for one person. It would help if the boss hired more employees or increased the production hours to meet the high demands of happy hour.

If Danny constructs tacos at the same rate, he could only make 600 tacos per hour.

Therefore, the boss should re-evaluate his expectations and either hire more employees or increase the hours of production to meet the demands of happy hour.

Threatening Danny to meet the target is not the solution. It will only put undue pressure on him and will not yield the desired results.

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A trustworthy friend asks to borrow money from you today. She promises to pay you exactly $2500 in 4 years, and she insists on your earning the same interest rate on your loan to her as you would have earned keeping your money in your savings account that earns 1%. How much can you lend her today?

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Based on the given information, you can lend your friend approximately $$2254.50 today. This amount takes into account the interest rate of 1% and ensures that you will receive $2,500 in 4 years, equivalent to the interest earned in your savings account.

How much money can you lend a friend today if they promise to pay you $2500 in 4 years, and the interest rate on the loan is the same as your 1% savings account?

To calculate the amount you can lend to your friend today, we need to determine the present value of the $2500 payment she will make in 4 years, using a 1% interest rate.

The present value can be calculated using the formula:

Present Value = Future Value / (1 + Interest Rate)^n

Where:

- Future Value is the amount to be received in the future ($2500).

- Interest Rate is the annual interest rate (1% or 0.01).

- n is the number of years (4).

Substituting the values into the formula:

Present Value = $2500 / (1 + 0.01)^4

Present Value = $2500 / (1.01)^4

Present Value = $2500 / 1.04060401

Present Value ≈ $2254.50

Therefore, you can lend your friend approximately $2254.50 today.

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Coman Company manufactures took trags and has provided the following information for Jan 2018 (Ccken to view the information) Requirements 1 Prepare a flexible budget performance report. Here You we n

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Coman Company manufactures tool trags and has provided the following information for Jan 2018 in the given table:

Budgeted UnitsActual UnitsBudgeted PriceTotal Revenue Actual Price Total Revenue5000400$50.00$200,000$45.00$180,000ParticularsAmountFlexible Budget$200,000Actual Results$180,000Budget Variance($20,000)FavourableActual Variance($20,000)UnfavourableFlexible Budget:

A flexible budget is a financial plan which is prepared for several levels of activity within a company. The flexible budget adjusts revenues and expenses based on the actual level of activity during the budget period.

It is typically adjusted every month to reflect the level of activity in that month. In this case, the budgeted units were 5000 with a budgeted price of $50.00. This gave a total revenue of $200,000. Actual Results: The actual units manufactured were 4000 with an actual price of $45.00. The actual revenue was $180,000.

This gives a budget variance of ($20,000) which is favourable. Actual Variance: The actual variance was ($20,000) which is unfavourable.

This was because the actual price per unit was $5.00 lower than the budgeted price per unit. As a result, the actual revenue was also lower than the budgeted revenue.

What is a flexible budget performance report?A flexible budget performance report is a document that is used to compare the actual results of a company against its flexible budget.

This report is typically prepared on a monthly basis and is used to evaluate the performance of a company in a particular period.

The report is used to identify areas where the company has performed well and areas where it has performed poorly. It is also used to make adjustments to the company's financial plan based on the actual results of the company.

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Cristiano performs services for Ryan. Which of the following factors, if any, indicates that Cristiano is an independent contractor rather than an employee?
a.Ryan provides the tools used.
b.Cristiano follows a specific set of instructions from Ryan to complete tasks.
c.Ryan sets the work schedule.
d.Cristiano is paid based on tasks performed.

Answers

Factor Cristiano being paid based on tasks performed indicates that he is an independent contractor rather than an employee. Option d is correct choice.

When Cristiano is paid based on tasks performed, it suggests that he is working on a project or contract basis rather than being paid a regular salary or hourly wage. Independent contractors are typically paid based on the completion of specific tasks or projects, while employees are often paid based on time worked.

This factor indicates that Cristiano has a level of control and autonomy over his work, suggesting an independent contractor relationship where he is responsible for the outcome of the tasks assigned to him, rather than being subject to the control and direction of Ryan as an employer-employee relationship would typically entail. Option d is correct choice.

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Summer Tyme, Inc., is considering a new 3-year expansion project that requires an initial fixed asset investment of $1,842,457. The fixed asset will be depreciated straight-line to zero over its 3-year tax life, after which time it will be worthless. The project is estimated to generate $1,918,515 in annual sales, with costs of $1,585,657. If the tax rate is 0.33, what is the OCF for this project?

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Using the formula for operating cash flow:OCF = (revenues - costs)(1 - tax rate) + depreciationOCF = (1,918,515 - 1,585,657)(1 - 0.33) + (1,842,457/3)OCF = 332,858(0.67) + 614,152.33OCF = $833,688.78Therefore, the OCF for this project is $833,688.78.

Operating Cash Flow (OCF) is a financial term that refers to the cash generated or used by a company's regular business operations. It reveals the ability of a company to produce enough cash from its activities to pay for its operating expenses.In the given case, Summer Tyme, Inc. is considering a new 3-year expansion project that requires an initial fixed asset investment of $1,842,457.

The fixed asset will be depreciated straight-line to zero over its 3-year tax life, after which time it will be worthless. The project is estimated to generate $1,918,515 in annual sales, with costs of $1,585,657. If the tax rate is 0.33, what is the OCF for this project?The OCF can be calculated using the formula for operating cash flow:OCF = (revenues - costs)(1 - tax rate) + depreciation Substituting the values in the formula, we get:OCF = (1,918,515 - 1,585,657)(1 - 0.33) + (1,842,457/3)OCF = 332,858(0.67) + 614,152.33OCF = $833,688.78Therefore, the OCF for this project is $833,688.78.

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An initial public offering (IPO) is: A An inevitable event in the life of a company that occurs once the stock market discipline becomes essential for the efficient operations of the business B A compulsory milestone that companies go through to enhance their visibility with consumers and improve their chances of outperforming the sector C A pivotal moment in the life of a corporation that requires a tremendous amount of resource and time and hence undertaken in isolation from other company events D Undertaken in order to provide full access to public, liquid capital markets and often selected among other key strategic alternatives E I do not want to answer this question 12. Which of the following is TRUE? A I do not want to answer this question B With the locked box account approach, the date when the economic risks and gains pass on to the buyer is the signing date C With the completion account approach, the date when the economic risks and gains pass on to the buyer is the completion date D With the completion account approach, the date when the economic risks and gains pass on to the buyer is the signing date E With the locked box account approach, the date when the economic risks and gains pass on to the buyer is the completion date

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An initial public offering (IPO) is undertaken in order to provide full access to public, liquid capital markets and often selected among other key strategic alternatives .The correct option is D.

An initial public offering (IPO) is a company's initial sale of its shares to the public. An IPO is a corporate finance transaction that enables a company to raise capital from public investors by issuing new shares of stock. The term "initial public offering" refers to the first time a business sells its shares to the general public

The company's shares are traded on the stock market after the IPO, and their value is determined by supply and demand. The true  option is:

B: With the locked box account approach, the date when the economic risks and gains pass on to the buyer is the signing date or  completion date. The locked box mechanism is a way of calculating a company's enterprise value, which is the value of its operating assets.

The seller calculates a reference enterprise value and then calculates the cash in the company to reach the estimated enterprise value as of a set date, usually the most recent year-end. The buyer agrees to pay the enterprise value that is calculated at the set date as a purchase price.

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tuan and mai are married, file a joint return, and have three dependent children, jiao, age 6, and twins chang and gao, age 5. the couple has earned income of $72,000, earned equally between them. they paid a qualified day care center $7,000. how much is tuan and mai's child and dependent care credit for the year? multiple choice $0. $1,200. $1,400. $7,000.

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Tuan and Mai's credit is $1,200. Therefore, option B ($1,200) is the correct answer.

Tuan and Mai's child and dependent care credit for the year is $1,200. To know the details of this answer, we have to apply a formula to determine the Child and Dependent Care Credit. This is a tax credit that is designed to help taxpayers pay for the care of their child, spouse, or other dependents while they are at work. The credit can be used to offset the cost of a qualified day care center, a nanny, or other similar services. Tuan and Mai are eligible for the credit because they have three dependent children. The amount of the credit is based on the couple's earned income and the amount they paid for child care. They have earned income of $72,000, which they earned equally between them. They paid a qualified day care center $7,000.Child and Dependent Care Credit formula is as follows: Maximum credit: $3,000 for one dependent, $6,000 for two or more dependents. Percentage of costs covered: 20% - 35% based on income. To calculate the credit, we first need to determine the amount of the couple's eligible expenses. This is the amount they paid for child care minus any employer-provided child care benefits. Since they didn't receive any employer-provided benefits, their eligible expenses are $7,000. Their credit is then calculated as follows: $7,000 x 20% = $1,400. However, the Child and Dependent Care Credit is limited to $1,200 for taxpayers with one qualifying child. Therefore, Tuan and Mai's credit is $1,200. Therefore, option B ($1,200) is the correct answer.

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Specify what type/types of "Whistle-blowing" is/are explained in the case study regarding the reaction of Allice the first-line manager in the Training and Development department of the bank?

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The case study regarding the reaction of Alice, the first-line manager in the Training and Development department of the bank, involves internal whistle-blowing.

In the given case study, Alice, the first-line manager in the Training and Development department of the bank, is facing a situation that requires her to blow the whistle on certain unethical practices within the organization. Whistle-blowing refers to the act of reporting wrongdoing or misconduct, usually within a company, to expose and address such issues.

Alice's situation falls under the category of internal whistle-blowing. Internal whistle-blowing occurs when an employee discloses information about wrongdoing or unethical practices within their own organization. In this case, Alice, being an employee within the bank, has become aware of certain misconduct or unethical practices within her department.

By choosing to blow the whistle internally, Alice demonstrates her commitment to the principles of honesty, integrity, and accountability. She recognizes the importance of addressing the wrongdoing within her organization and aims to create a positive change by ensuring that the appropriate actions are taken to rectify the situation.

Internal whistle-blowing is often seen as a responsible approach, as it allows organizations to address and correct their internal issues before they escalate further. It gives the organization an opportunity to investigate the claims, take appropriate disciplinary actions, and implement necessary reforms to prevent similar incidents in the future. It also demonstrates the employee's loyalty and dedication to the organization's values and mission.

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Carbon dioxide emissions are one of the major causes of air pollution. Whenever a firm emits carbon dioxide due to its business activities, it creates externalities for others.

(a) Should carbon dioxide emissions be banned completely from an economic perspective? "Completely banned" means no firms can emit carbon dioxide. Please explain.

Consider a world with three firms. Carbon dioxide emissions by different firms are different, and the cost of reducing emissions varies among them as shown in the following table:

Firm Emission of CO2 Cost of Reducing Emission by 1 Unit

A 50 units $20
B 30 units $30
C 40 units $40

Now, suppose all governments in the world agree to use emission permits to control the total amount of carbon dioxide to be emitted, and all governments in the world want to reduce the emission to 60 units. As a result, 60 permits will be issued and the holder of 1 emission permit can emit 1 unit of carbon dioxide legally.

(b) If each firm will be given 20 permits, will voluntarily trade happen among the firms? Describe who are buyers and who are sellers and how many permits will be traded among them.
(c) From the perspective of economic efficiency, should the permits for the emission of carbon dioxide be distributed equally among firms (that is each firm receives 20 permits) or by using auction (which is buyers willing to pay the highest price will get the permits)? Explain.

Answers

(a) From an economic perspective, completely banning carbon dioxide (CO2) emissions is not the most efficient solution. While CO2 emissions contribute to air pollution and have negative externalities, a complete ban on emissions would ignore the economic activities that rely on carbon-intensive processes.

(b) In a voluntary trading scenario, Firm A is likely to buy additional permits due to its higher cost of reducing emissions. Firms B and C, with lower costs, may become sellers and offer permits for sale. The quantity of permits traded will depend on negotiations between buyers and sellers. This trading allows firms to achieve the emission reduction target of 60 units while considering their respective costs and preferences.

(c)

Auctions for carbon dioxide emission permits are favored for economic efficiency compared to equal distribution. Auctions allocate permits to firms with the highest value, ensuring they go to those with the lowest emission reduction costs. Equal distribution disregards cost differences and can lead to inefficiencies. Auctions utilize market forces, encouraging cost-effective emission reductions and maximizing economic efficiency.

(a) From an economic perspective, completely banning carbon dioxide (CO2) emissions is not the most efficient solution. While CO2 emissions contribute to air pollution and have negative externalities, a complete ban on emissions would ignore the economic activities that rely on carbon-intensive processes. This could have severe economic consequences, affecting industries such as energy, manufacturing, and transportation.

Instead of a complete ban, a more effective approach would be to implement policies that internalize the costs of CO2 emissions, such as a carbon pricing mechanism. This could be in the form of a carbon tax or a cap-and-trade system, which would provide economic incentives for firms to reduce their emissions while allowing for more flexibility and innovation in finding the most cost-effective solutions.

(b) Given that each firm will be given 20 permits and the total emission needs to be reduced to 60 units, voluntary trading among the firms is likely to happen. In this scenario, Firm A, which has the highest cost of reducing emissions, will likely become a buyer and seek to purchase additional permits to comply with the emission reduction target. Firms B and C, which have lower costs of reducing emissions, may become sellers and offer their permits for sale. The number of permits traded will depend on the willingness of the buyers and sellers to negotiate mutually beneficial agreements.

(c) From the perspective of economic efficiency, it is generally more beneficial to distribute permits for the emission of carbon dioxide through auctions rather than equally among firms. Auctions allow the permits to be allocated to the firms that value them the most, as buyers willing to pay the highest price will secure the permits. This ensures that the permits are allocated to those firms that can achieve emission reductions at the lowest cost, thereby maximizing economic efficiency. Equal distribution of permits does not take into account the varying costs of emission reductions among firms and may lead to inefficient outcomes, as some firms may have a greater capacity to reduce emissions compared to others. By utilizing auctions, the market can determine the allocation of permits based on the firms' valuations, promoting economic efficiency and incentivizing cost-effective emission reduction strategies.

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as a person works more hours and leisure time declines, the opportunity cost of labor _____ and the marginal utility of income _____.

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As a person works more hours and their leisure time declines, the opportunity cost of labor increases, and the marginal utility of income decreases.

Opportunity cost refers to the value of the next best alternative foregone when a choice is made. In this case, as an individual chooses to work more hours, they are giving up leisure time, which is considered a valuable alternative use of their time. Therefore, the opportunity cost of labor increases as leisure time declines. The individual is sacrificing the enjoyment, relaxation, and personal activities they could have engaged in during their leisure time.

The marginal utility of income refers to the additional satisfaction or utility gained from each additional unit of income earned. As a person works more hours, their income typically increases. However, the marginal utility of income tends to decrease as income rises. This is due to the concept of diminishing marginal utility, which states that as a person's income increases, each additional dollar earned brings less additional satisfaction or utility. Therefore, the marginal utility of income decreases as more hours are worked, indicating that the individual derives less and less satisfaction from each additional dollar earned.

In summary, working more hours and having less leisure time result in an increased opportunity cost of labor, as the individual is forgoing alternative leisure activities. Additionally, the marginal utility of income decreases as income rises due to diminishing marginal utility.

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Required information [The following information applies to the questions displayed below.] Demarco and Janine Jackson have been married for 20 years and have four children (no children under age 6 at

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Using tax schedule, Jackson will receive a tax refund of $5573.

AGI = $100,000 (Salary income)

Gain on sale of house = $50, 000 (Given )  (It qualifies for exclusion and will not be included in tax liabilities)

Itemized deductions = $16,500 (Given)

Standard deduction = $24,400 (This is greater, so it is used for deduction)

Total taxable income = AGI -Standard deduction for married fitting jointly

= $100,000 - $24,400

= $75,600

Total tax liability = $1,975 + [12% * ($75,600 - $19,750)]

= $8,677

Withheld paychecks taxes = $6,250 (Given)

Taxes owed = $2,427

Credits = 4 children x $2,000 = $8,000

Net tax liability = Taxes owed - Credits

= $2,427 - $8,000

= ($5,573) refundable

Therefore, Demarco and Jackson would receive a tax refund of $5573.

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The complete question is:

Demarco and janine jackson have been married for 20 years and have four children who qualify as their dependents (damarcus, janine, michael, and candice). the couple received salary income of $100,000, and they sold their home this year. they initially purchased the home three years ago for $200,000 and they sold it for $250,000. the gain on the sale qualified for the exclusion from the sale of a principal residence. the jacksons incurred $16,500 of itemized deductions, and they had $6,250 withheld from their paychecks for federal taxes. they are also allowed to claim a child tax credit for each of their children. (use the tax rate schedules.)

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TheChangeControlBoard(CCB)forhardwareandsoftwarechangestotheITinfra- structure. The CCB addresses the impact of changes to the infrastructure and ensures minimal disruption in services and operations. TheprimaryobjectivesofITManagementReviewBoard(IMRB)are to address project success factors and ensure that risk is managed by completing assessments at key project milestones.This structure ensures consistency throughout the institution by standardizing hardware, software, and data. The following four governing strategies represent fundamental principles for managing IT resources and meeting the information needs of the institute:1. Project management, including a proven implementation methodology and support process, baselined project plans in order to evaluate project progress and ensure the proper mix of functional and technical resources are available and working together on the project.2. Application software and business process reengineering, thereby minimizing modifications.3. Data management standards to ensure the interoperability across systems.4. IT infrastructure: hardware, network, and system software that is current, secure, scalable and consistent across applications.Human resources provide recruiting, compensation and recognition, planning and consult- ing, employee and labor relations, and training services. The legacy system did not have the ability to capture data at the source and use it for multiple purposes, resulting in errors and delays. The integrated HR management system (HRMS) that replaced the legacy system provided information, immediately delivering the services required, and it replaced current labor-intensive paperbound processes.The project to implement the PeopleSoft HRMS took three years and was delivered in phases. The system was in full production and stable in a relatively short time frame.BenefitsThe HRMS ERP investment supports and modernized the institutes HR management systems. In addition, the IT infrastructure was state of the art. The approach had three critical success factors: Implementation team was involved in all aspects of the implementation from the hardware configuration to the "fit-gap" analysis. Allchangeswereevaluatedbasedontheoriginalsetofrequirements. Thisinvolvedthefunctionalusersfromthebeginningallthewaythroughtestingandstabilization.CONCLUSIONThis is a good example of setting up an ERP system implementation effectively from the beginning: It had the support of senior management, the reason for change was developed and conveyed to the organization, and an overall vision for the institution was incorporated into the IT strategic plan. The organization developed measurable goals for the HRMS project (see Appendix A) with actual results documented as each component was implemented to determine the level of success.1. What were the key strategies or success factors for HRMS ERP implementation?2. Why was the governance so important to the project?3. In setting up goals for each system component, what did the institute do that manybusinesses or institutions do not with an ERP implementation? which of the following are best practices when organizing data? select all that apply. 1 point use foldering to organize files into folders delete your old project data align your naming and storage practices with your team apply logical and descriptive naming conventions Considering the error that arises when using a finite difference approximation to calculate a numerical value for the derivative of a function, explain what is meant when a finite difference approximation is described as being second order accurate. Illustrate your answer by approximating the first derivative of the function f(x) = 1/3 - x near x = 0. true or false6. An L/C has a description of the goods at the end of which it states "CIF Shanghai". Here Shanghai should be the destination port. ( )