Answer:
A. ($1,000).
Explanation:
In the question, it is given that the fair market value of the land is $49,000 and the selling value is $48,000. So, in the given situation the selling value of the land is less than the fair market value which reflect the loss of $1,000
The $1,000 is come by subtracting the selling value and the fair market value
All other information is not relevant for the computation part. Hence, ignored it
 
        
             
        
        
        
Answer:
Present Value of Annuity is $1,263,487
Explanation:
A fix Payment for a specified period of time is called annuity. The discounting of these payment on a specified rate is known as present value of annuity.
Formula for Present value of annuity is as follow
PV of annuity = P x [ ( 1- ( 1+ r )^-n ) / r ]
Where 
P = Annual payment = $91,000
r = rate of return = 5.15%
n = number of years = 25 years
PV of annuity = $91,000 x [ ( 1- ( 1+ 0.0515 )^-25 ) / 0.0515 ]
PV of Annuity = $1,263,487
 
        
             
        
        
        
What you read directly affects how you write. If you don’t have time to read, you won’t have the tools to write either. Readers understand how reading affects writing positively. Readers understand thoughts and learn how to structure those thoughts into a sentence. Readers also understand words and the connection they make with thoughts. Writing often comes naturally to avid readers because they understand the connection between thoughts and words.
How Reading Affects Writing
These are just some of the ways reading can help make you a better writer.
Structure
Readers are accustomed to structuring sentences. They have seen good sentence structure so many times that it starts to come naturally to them. A lot of this also depends on the quality of material you are reading. Readers are also used to seeing writers use different styles of writing. They learn to play around with different writing styles and use them according to the mood of the piece being written.
Grammar
Good grammar automatically makes sense to avid readers. They understand how different figures of speech fit together. They understand punctuation and how one comma or apostrophe can change the whole meaning of the sentence. Grammar can be improved through reading which then shows through in your writing too.
Understand the Thoughts of the Writer
Frequent readers are able to understand the thoughts of the writer. They are able to transport themselves and visualize what the author is saying through his words. Being able to understand thoughts is a great asset while writing. It helps you become the author you want to be.
Vocabulary and Creativity
Good readers have seen so much diverse content that they know how to make writing interesting. They understand the level of creativity required as a writer to be able to transport your audience to the scene you are describing. Such creative and powerful writing can only be made possible with the aid of great vocabulary.
Apart from reading with the goal of becoming a great writer, reading is also a great de-stressing agent. Unlike television where you actually see what’s going on, reading allows you to be your own director of the scene and allows your imagination to run wild.
        
             
        
        
        
This transaction is called account allowance. Account allowance
includes two kinds of transactions – to reduce in the folio balance
compensation for poor service and the other one is to correct posting mistakes
after the close of business. This kind of transaction is recognized by the usage
of an allowance voucher, allowance vouchers are typically necessitate
management endorsement.
 
        
             
        
        
        
Answer:
Presentations are a vital source of marketing a product. The sales team can impact a client by its presentation skills. The presentation is impacting if it contains graphs, charts and pictures. This enables the client easy comparison among other products.   
Explanation:
The presentations helps the sales team to market their product easily. The brochures, pictures, catalogs and graphs are used for easy illustrations. They help the managers and clients to easily understand the product features and its performance over years with comparison of other products.