That which is used by a seller to deceive a buyer is: a. Bait and switch
Bait and switch is a tactic that is used by entrepreneurs to attract customers. They tell them to purchase a good at a low price. 
However, when they come to buy, they are encouraged to buy a good that costs more. 
So, in this way, the bait and switch tactics is used by sellers to deceive the buyers.
Learn more about the bait and switch tactics here:
brainly.com/question/981097
 
        
             
        
        
        
Answer:
b. The fair value of the contingent consideration is included in the overall fair value of the consideration transferred, and a liability or additional owners' equity is recognized.
Explanation:
Measuring the fair value of contingent consideration for financial reporting is a complex process – based on a number of variable inputs, unique risk profiles, and potentially complicated payoff structures.
 
        
             
        
        
        
Because the people selling it needs to make profit. 
        
                    
             
        
        
        
In this scenario, Roger's behaviour would best be classified as an elaborator.
While working in a group each individual contributes in their own ways. 
Benne and Sheats defined roles in a group and classified them in three categories. These categories are 
1. Task roles : relate to actually achieving the task goals.
2. Personal Roles : relate to the interpersonal relationships between team members. A highly qualified team, when all team members with a high ego will not be able to achieve the desired goal within the deadline.
3.Dysfunctional Roles: do not contribute in any way to a group. They are only interested in serving their own interests and more often than not, are responsible for disruptions and discord within the group.
The right combination of various roles in a group goes a long way in achieving a goal. 
The Elaborator is a task role. The Elaborator takes up an idea and gives his views on how that idea might turn out if it is implemented in the given suggestion.