The proper sequence of actions to help this person is reaching, throwing, rowing, and going (reach-throw-row-go). This sequence is a basic concept of Open Water rescue for the safety of people nearby the open water. Actions in the sequence will be implemented by the rescuer considering the distance between the victim and the dock or shoreline.
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D. For savers in low income tax brackets than for savers in high income tax brackets.
There are four types of businesses organisation. Sole trader is owned by one person and he makes all the decisions, and earns profit and bears the loss himself. A partnership is owned by 2 or more people and they help each other. The profit and loss is divided between them.