Answer:
Explanation:
Part A
S Corp.
Description
C corp.
Description
1.
Pretax earnings
90000
(1000000*9%)
90000
(1000000*9%)
2.
Entity level tax rate
0%
21%
3.
Entity level tax
0
18900
(1) × (2)
4.
Earnings after-entity-level tax
90000
(1) – (3)
71100
(1) – (3)
5.
QBI Deduction
(18000)
(1) × 0.20
NA
6.
Net income taxable to owner
72000
(4) + (5)
71100
(4) distributed as dividend
7.
Owner level marginal tax rate
37%
23.8%
8.
Owner-level tax
26640
(6) × (7)
16922
(6) × (7)
After-tax cash flow
63360
(1) – (8)
54178
(6) – (8)
B
Owner-level tax
26640
(6) × (7)
16922
(6) × (7)
After-tax cash flow
63360
(1) – (8)
54178
(6) – (8)
Overall tax rate
29.60%
(8)/(1)
39.80%
[(3) + (10)]/(1)
Answer:
The correct answer is C
Explanation:
HRM system is the system which is designed in order to automate the business process of human resource, compliance, transactions and payroll. This system allows the business to focus on the people through streamlining all the software workforce into the business intelligence solution.
Recruitment and selection is the procedure of identifying the requirement of job and defining the need of the position, advertising the position and selecting the appropriate person for the position.
Therefore, the recruitment and selection is the component of HRM system which uses the hiring procedure that comprise of testing and interviewing the professionals.
Answer: (4) Any form of life insurance
Explanation:
According to the given question, any type of the life insurance policy are used for purpose of funding the interest financially of deceased partner.
In this type of life insurance policy we made an agreement between the holder of life insurance policy and the insurer based on the critical or terminal illness of the person.
It is basically used into the form of two types that is whole life or for the short term contract basis. Therefore, Option (4) is correct.
Answer:
The answer is 8%
Explanation:
Remember the formula of simple interes is
Total Interest = Amount(Capital) x interest rate x time
in this case
(35.000-25.000) = 25.000 x i x 5 years
10.000/25.000 / 5 = i
0,08= i
8% = i