Answer:
A) On the 32,000 sale it will be considered a 18,000 gift to the buyer.
Because is above the 15,000 gift per person per year, it will trigger the gift tax.
B) 70,000 will generate a long-term capital gain of 20,000
C) gift of 5,000 it will not trigger the gift tax.
Explanation:
When the sale is below market value, it is treated as a gift to the buyer.
The capital gain or losses are considered using the adjusted basis.
Because Holly acquiredthe land for more than a year, it will be cosnidered a long-term capital gain if any.
Answer: The correct answer is "2. Taking into account external reasons for the recent underperformance of a good salesperson".
Explanation: Knowledge should be applied in cases such as this, since in front of an employee who has poor performance we must take into account the external reasons that influence him and his performance, such as family problems, the death of a family member, etc.
<h2>Answer;</h2><h2> <u>Environmental </u><u>Research--</u></h2>
<h2><u>Is </u><u>type </u><u>of </u><u>research </u><u>that </u><u>compares </u><u>a </u><u>product </u><u>or </u><u>service </u><u>with </u><u>a </u><u>competitor's</u></h2>
<h2><em>Hope </em><em>it </em><em>helps </em><em>like </em><em>my </em><em>answer </em></h2><h2 />
it is useful to identify workers within a specialist area because if you need something done quickly and accurately, you can call the person who is really good at something, to help you without worrying if you wont complete the task on time.
To record the dividend declaration
Ordinary Share Capital $90000
Dividend Payable $90000
to record payment
Dividend Payable $90000
Cash $90000
The amount is derived from the shares issued and outstanding so, the 190000 issued is deducted by 10000 treasury shares because treasury shares are reacquired by the company so it is not an outstanding share, then just multiply the answer with the dividend per share to arrive at $90000
190000-10000shares * $.50 =$90000