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Wiley CPA Examination Review Outlines And Study Guides Volume 1 - 2012-2013 39th Edition Patrick R. Delaney, O. Ray Whittington - Solutions
1. At partnership inception, Black acquires a 50% interest in Decorators Partnership by contributing property with an adjusted basis of $250,000. Black recognizes a gain if I. The fair market value of the contributed property exceeds its adjusted basis.II. The property is encumbered by a mortgage
62. David Price owned machinery which he had acquired in 2011 at a cost of $100,000. During 2012, the machinery was destroyed by fire. At that time it had an adjusted basis of$86,000. The insurance proceeds awarded to Price amounted to $125,000, and he immediately acquired a similar machine for
61. For the year ended December 31, 2011, McEwing Corporation, a calendar-year corporation, reported book income before income taxes of $120,000. Included in the determination of this amount were the following gain and losses from property that had been held for more than one year:Loss on sale of
60. Thayer Corporation purchased an apartment building on January 1, 2008, for $200,000. The building was depreciated using the straight-line method. On December 31, 2011, the building was sold for $220,000, when the asset balance net of accumulated depreciation was $170,000. On its 2011 tax
59. On January 2, 2010, Bates Corp. purchased and placed into service seven-year MACRS tangible property costing$100,000. On July 31, 2012, Bates sold the property for$102,000, after having taken $47,525 in MACRS depreciation deductions. What amount of the gain should Bates recapture as ordinary
58. Tally Corporation sold machinery that had been used in its business for a loss of $22,000 during 2012. The machinery had been purchased and placed in service sixteen months earlier. For 2012, the $22,000 loss will be treated as a a Capital loss.b. Sec. 1245 loss.c. Sec. 1231 loss.d. Casualty
57. Vermont Corporation distributed packaging equipment that it no longer needed to Michael Jason who owns 20% of Vermont’s stock. The equipment, which was acquired in 2008, had an adjusted basis of $2,000 and a fair market value of $9,000 at the date of distribution. Vermont had properly
56. Which one of the following would not be Sec. 1231 property even though held for more than twelve months?a. Business inventory.b. Unimproved land used for business.c. Depreciable equipment used in a business.d. Depreciable real property used in a business.
55. Evon Corporation, which was formed in 2009, had$50,000 of net Sec. 1231 gain for its 2012 calendar year. Its net Sec. 1231 gains and losses for its three preceding tax years were as follows:Year Sec. 1231 results 2009 Gain of $10,000 2010 Loss of $15,000 2011 Loss of $20,000 As a result, Evon
54. An individual’s losses on transactions entered into for personal purposes are deductible only ifa. The losses qualify as casualty or theft losses.b. The losses can be characterized as hobby losses.c. The losses do not exceed $3,000 ($6,000 on a joint return).d. No part of the transactions was
53. In June 2012, Olive Bell bought a house for use partially as a residence and partially for operation of a retail gift shop. In addition, Olive bought the following furniture:Kitchen set and living room pieces for the residential portion $ 8,000 Showcases and tables for the business portion
52. Don Mott was the sole proprietor of a high-volume drug store which he owned for fifteen years before he sold it to Dale Drug Stores, Inc. in 2012. Besides the $900,000 selling price for the store’s tangible assets and goodwill, Mott received a lump sum of $30,000 in 2012 for his agreement not
51. Which of the following is a capital asset?a. Delivery truck.b. Personal-use recreation equipment.c. Land used as a parking lot for customers.d. Treasury stock, at cost.
50. In 2008, Iris King bought a diamond necklace for her own use, at a cost of $10,000. In 2012, when the fair market value was $12,000, Iris gave this necklace to her daughter, Ruth. No gift tax was due. This diamond necklace is aa. Capital asset.b. Section 1231 asset.c. Section 1245 asset.d.
49. Platt owns land that is operated as a parking lot. A shed was erected on the lot for the related transactions with customers.With regard to capital assets and Section 1231 assets, how should these assets be classified?Land Sheda. Capital Capitalb. Section 1231 Capitalc. Capital Section 1231d.
48. In 2012, a capital loss incurred by a married couple filing a joint returna. Will be allowed only to the extent of capital gains.b. Will be allowed to the extent of capital gains, plus up to $3,000 of ordinary income.c. Will be allowed to the extent of capital gains, plus up to $6,000 of
47. In 2012, Ruth Lee sold a painting for $25,000 that she had bought for her personal use in 2006 at a cost of $10,000.In her 2012 return, Lee should treat the sale of the painting as a transaction resulting ina. Ordinary income.b. Long-term capital gain.c. Section 1231 gain.d. No taxable gain.
46. Joe Hall owns a limousine for use in his personal service business of transporting passengers to airports. The limousine’s adjusted basis is $40,000. In addition, Hall owns his personal residence and furnishings, that together cost him $280,000. Hall’s capital assets amount toa. $320,000b.
45. Capital assets includea. A corporation’s accounts receivable from the sale of its inventory.b. Seven-year MACRS property used in a corporation’s trade or business.c. A manufacturing company’s investment in US Treasury bonds.d. A corporate real estate developer’s unimproved land that is
44. Paul Beyer, who is unmarried, has taxable income of$30,000 exclusive of capital gains and losses and his personal exemption. In 2012, Paul incurred a $1,000 net shortterm capital loss and a $5,000 net long-term capital loss.His capital loss carryover to 2013 isa. $0b. $1,000c. $3,000d. $5,000
43. On July 1, 2012, Kim Wald sold an antique for $12,000 that she had bought for her personal use in 2010 at a cost of$15,000. In her 2012 return, Kim should treat the sale of the antique as a transaction resulting ina. A nondeductible loss.b. Ordinary loss.c. Short-term capital loss.d. Long-term
42. For assets acquired in 2012, the holding period for determining long-term capital gains and losses is more thana. 18 months.b. 12 months.c. 9 months.d. 6 months.
41. In 2011, Nam Corp., which is not a dealer in securities, realized taxable income of $160,000 from its business operations.Also, in 2011, Nam sustained a long-term capital loss of $24,000 from the sale of marketable securities. Nam did not realize any other capital gains or losses since it began
40. For the year ended December 31, 2011, Sol Corp. had an operating income of $20,000. In addition, Sol had capital gains and losses resulting in a net short-term capital gain of$2,000 and a net long-term capital loss of $7,000. How much of the excess of net long-term capital loss over net
39. Lee qualified as head of a household for 2012 tax purposes.Lee’s 2012 taxable income was $100,000, exclusive of capital gains and losses. Lee had a net long-term capital loss of $8,000 in 2012. What amount of this capital loss can Lee offset against 2012 ordinary income?a. $0b. $3,000c.
38. For a cash basis taxpayer, gain or loss on a year-end sale of listed stock arises on thea. Trade date.b. Settlement date.c. Date of receipt of cash proceeds.d. Date of delivery of stock certificate.
37. Al Eng owns 50% of the outstanding stock of Rego Corp. During 2012, Rego sold a trailer to Eng for $10,000, the trailer’s fair value. The trailer had an adjusted tax basis of $12,000, and had been owned by Rego and used in its business for three years. In its 2012 income tax return, what is
36. On May 1, 2012, Daniel Wright owned stock (held for investment) purchased two years earlier at a cost of $10,000 and having a fair market value of $7,000. On this date he sold the stock to his son, William, for $7,000. William sold the stock for $6,000 to an unrelated person on July 1, 2012.How
35. Among which of the following related parties are losses from sales and exchanges not recognized for tax purposes?a. Mother-in-law and daughter-in-law.b. Uncle and nephew.c. Brother and sister.d. Ancestors, lineal descendants, and all in-laws.
34. In 2012, Fay sold 100 shares of Gym Co. stock to her son, Martin, for $11,000. Fay had paid $15,000 for the stock in 2008. Subsequently in 2012, Martin sold the stock to an unrelated third party for $16,000. What amount of gain from the sale of the stock to the third party should Martin report
33. What was Alice’s recognized gain or loss on her sale?a. $0.b. $5,000 long-term gain.c. $5,000 short-term loss.d. $5,000 long-term loss.
32. What amount of the loss from the sale of Zinco stock can Conner deduct in 2012?a. $0b. $ 3,000c. $ 5,000d. $10,000
31. If an individual incurs a loss on a nonbusiness deposit as the result of the insolvency of a bank, credit union, or other financial institution, the individual’s loss on the nonbusiness deposit may be deducted in any one of the following ways except:a. Miscellaneous itemized deduction.b.
30. Murd Corporation, a domestic corporation, acquired a 90% interest in the Drum Company in 2008 for $30,000.During 2012, the stock of Drum was declared worthless.What type and amount of deduction should Murd take for 2012?a. Long-term capital loss of $1,000.b. Long-term capital loss of $15,000.c.
29. On March 10, 2012, James Rogers sold 300 shares of Red Company common stock for $4,200. Rogers acquired the stock in 2009 at a cost of $5,000.On April 4, 2012, he repurchased 300 shares of Red Company common stock for $3,600 and held them until July 18, 2012, when he sold them for $6,000.How
28. Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for $15,000 on December 15, 2011, and an additional 100 shares for $13,000 on December 30, 2011. On January 3, 2012, Smith sold the shares purchased on December 15, 2011, for $13,000. What amount of loss
27. Miller, an individual calendar-year taxpayer, purchased 100 shares of Maples Inc. common stock for $10,000 on July 10, 2011, and an additional fifty shares of Maples Inc.common stock for $4,000 on December 24, 2011. On January 8, 2012, Miller sold the 100 shares purchased on July 10, 2011, for
26. Ryan, age fifty-seven, is single with no dependents. In January 2012, Ryan’s principal residence was sold for the net amount of $400,000 after all selling expenses. Ryan bought the house in 1999 and occupied it until sold. On the date of sale, the house had a basis of $180,000. Ryan does not
25. The following information pertains to the sale of Al and Beth Oran’s principal residence:Date of sale February 2012 Date of purchase October 1995 Net sales price $760,000 Adjusted basis $170,000 Al and Beth owned their home jointly and had occupied it as their principal residence since
24. In March 2012, Davis, who is single, purchased a new residence for $200,000. During that same month he sold his former residence for $380,000 and paid the realtor a $20,000 commission. The former residence, his first home, had cost$65,000 in 1993. Davis added a bathroom for $5,000 in 2008. What
23. An office building owned by Elmer Bass was condemned by the state on January 2, 2011. Bass received the condemnation award on March 1, 2012. In order to qualify for nonrecognition of gain on this involuntary conversion, what is the last date for Bass to acquire qualified replacement property?a.
22. The following information pertains to the acquisition of a six-wheel truck by Sol Barr, a self-employed contractor:Cost of original truck traded in $20,000 Book value of original truck at trade-in date 4,000 List price of new truck 25,000 Trade-in allowance for old truck 6,000 Business use of
21. On October 1, 2012, Donald Anderson exchanged an apartment building having an adjusted basis of $375,000 and subject to a mortgage of $100,000 for $25,000 cash and another apartment building with a fair market value of$550,000 and subject to a mortgage of $125,000. The property transfers were
20. On July 1, 2012, Riley exchanged investment real property, with an adjusted basis of $160,000 and subject to a mortgage of $70,000, and received from Wilson $30,000 cash and other investment real property having a fair market value of $250,000. Wilson assumed the mortgage. What is Riley’s
19. Pat Leif owned an apartment house that he bought in 1999. Depreciation was taken on a straight-line basis. In 2012, when Pat’s adjusted basis for this property was$200,000, he traded it for an office building having a fair market value of $600,000. The apartment house has 100 dwelling units,
18. In a “like-kind” exchange of an investment asset for a similar asset that will also be held as an investment, no taxable gain or loss will be recognized on the transaction if both assets consist ofa. Convertible debentures.b. Convertible preferred stock.c. Partnership interests.d. Rental
17. Tom Gow owned a parcel of investment real estate that had an adjusted basis of $25,000 and a fair market value of$40,000. During 2012, Gow exchanged his investment real estate for the items of property listed below.Land to be held for investment (fair market value) $35,000 A small sailboat to
16. On July 1, 2007, Lila Perl paid $90,000 for 450 shares of Janis Corp. common stock. Lila received a nontaxable stock dividend of 50 new common shares in August 2012.On December 20, 2012, Lila sold the 50 new shares for$11,000. How much should Lila report in her 2012 return as long-term capital
15. The holding period for the preferred stock starts ina. January 2012.b. March 2012.c. September 2012.d. December 2012.
14. After the distribution of the preferred stock, Joan’s bases for her Orban stocks are Common Preferreda. $300 $0b. $225 $ 75c. $200 $100d. $150 $150
13. Lois should treat the 1,000 shares of Elin stock as aa. Short-term Section 1231 asset.b. Long-term Section 1231 asset.c. Short-term capital asset.d. Long-term capital asset.
12. Lois’ basis for gain or loss on sale of the 1,000 shares of Elin stock isa. $ 5,000b. $ 8,000c. $ 9,000d. $11,000
11. Fred Zorn died on June 5, 2011, bequeathing his entire$6,000,000 estate to his sister, Ida. The alternate valuation date was validly elected by the executor of Fred’s estate.Fred’s estate included 2,000 shares of listed stock for which Fred’s basis was $380,000. This stock was distributed
10. On June 1, 2012, Ben Rork sold 500 shares of Kul Corp. stock. Rork had received this stock on May 1, 2012, as a bequest from the estate of his uncle, who died on February 1, 2012. Rork’s basis was determined by reference to the stock’s fair market value on February 1, 2012. Rork’s holding
9. If Laura sells the 500 shares of Liba stock in 2012 for$3,500, what is the reportable gain or loss in 2012?a. $3,500 gain.b. $ 500 gain.c. $ 500 loss.d. $0.
8. If Laura sells the 500 shares of Liba stock in 2012 for$2,000, her basis isa. $4,000b. $3,000c. $2,000d. $0
7. If Laura sells the 500 shares of Liba stock in 2012 for$5,000, her basis isa. $5,000b. $4,000c. $3,000d. $0
6. Ruth’s holding period of the stock for purposes of determining her lossa. Started in 2009.b. Started in 2011.c. Started in 2012.d. Is irrelevant because Ruth received the stock for no consideration of money or money’s worth.
5. If Ruth sells the shares of stock in 2012 for $7,000, Ruth’s recognized loss would bea. $3,000b. $2,000c. $1,000d. $0
4. Julie received a parcel of land as a gift from her Aunt Agnes. At the time of the gift, the land had a fair market value of $83,000 and an adjusted basis of $23,000. This was the only gift that Julie received from Agnes during 2012. If Agnes paid a gift tax of $14,000 on the transfer of the gift
3. Smith made a gift of property to Thompson. Smith’s basis in the property was $1,200. The fair market value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of Thompson’s gain on the disposition?a. $0b. $1,100c. $1,300d. $2,500
2. Fred Berk bought a plot of land with a cash payment of$40,000 and a purchase money mortgage of $50,000. In addition, Berk paid $200 for a title insurance policy. Berk’s basis in this land isa. $40,000b. $40,200c. $90,000d. $90,200 A.1.c. Acquired by Gift
1. Ralph Birch purchased land and a building which will be used in connection with Birch’s business. The costs associated with this purchase are as follows:Cash down payment $ 40,000 Mortgage on property 350,000 Survey costs 2,000 Title and transfer taxes 2,500 Charges for hookup of gas, water,
217. An accuracy-related penalty applies to the portion of tax underpayment attributable to I. Any substantial gift or estate tax valuation understatement II. Any substantial income tax valuation overstatement.a. I only.b. II only.c. Both I and II.d. Neither I nor II.
216. A taxpayer filed his income tax return after the due date but neglected to file an extension form. The return indicated a tax liability of $50,000 and taxes withheld of$45,000. On what amount would the penalties for late filing and late payment be computed?a. $0b. $ 5,000c. $45,000d. $50,000
215. Richard Baker filed his 2010 individual income tax return on April 15, 2011. On December 31, 2011, he learned that 100 shares of stock that he owned had become worthless in 2010. Since he did not deduct this loss on his 2010 return, Baker intends to file a claim for refund. This refund claim
214. A married couple filed their joint 2010 calendar-year return on March 15, 2011, and attached a check for the balance of tax due as shown on the return. On June 15, 2012, the couple discovered that they had failed to include $2,000 of home mortgage interest in their itemized deductions. In
213. If an individual paid income tax in 2010 but did not file a 2010 return because his income was insufficient to require the filing of a return, the deadline for filing a refund claim isa. Two years from the date the tax was paid.b. Two years from the date a return would have been due.c. Three
212. A claim for refund of erroneously paid income taxes, filed by an individual before the statute of limitations expires, must be submitted on Forma. 1139b. 1045c. 1040Xd. 843
211. If a taxpayer omits from his or her income tax return an amount that exceeds 25% of the gross income reported on the return, the Internal Revenue Service can issue a notice of deficiency within a maximum period ofa. Three years from the date the return was filed, if filed before the due
210. Harold Thompson, a self-employed individual, had income transactions for 2011 (duly reported on his return filed in April 2012) as follows:Gross receipts $400,000 Less cost of goods sold and deductions 320,000 Net business income $ 80,000 Capital gains 36,000 Gross income $116,000 In November
209. A calendar-year taxpayer files an individual tax return for 2010 on March 20, 2011. The taxpayer neither committed fraud nor omitted amounts in excess of 25% of gross income on the tax return. What is the latest date that the Internal Revenue Service can assess tax and assert a notice of
208. Jackson Corp., a calendar-year corporation, mailed its 2011 tax return to the Internal Revenue Service by certified mail on Friday, March 9, 2012. The return, postmarked March 9, 2012, was delivered to the Internal Revenue Service on March 12, 2012. The statute of limitations on Jackson’s
207. Ray Birch, age sixty, is single with no dependents.Birch’s only income is from his occupation as a selfemployed plumber. Birch must file a return for 2012 if his net earnings from self-employment are at leasta. $ 400b. $ 950c. $3,700d. $5,800
206. John Smith is the executor of his father’s estate. His father, a calendar-year taxpayer, died on July 15, 2011. As executor of his father’s estate, John is required to file a final income tax return Form 1040 for his father’s 2011 tax year.What is the due date of his father’s 2011
205. Krete, an unmarried taxpayer, had income exclusively from wages. By December 31, 2011, Krete’s employer had withheld $16,000 in federal income taxes and Krete had made no estimated tax payments. On April 15, 2012, Krete timely filed an extension request to file her individual tax return and
204. Chris Baker’s adjusted gross income on her 2011 tax return was $160,000. The amount covered a twelve-month period. For the 2012 tax year, Baker may avoid the penalty for the underpayment of estimated tax if the timely estimated tax payments equal the required annual amount of I. 90% of the
203. Which one of the following statements concerning the lifetime learning credit is not correct?a. The credit is 20% of the first $10,000 of qualified tuition and related expenses for 2012.b. Qualifying expenses include the cost of tuition for graduate courses at an eligible educational
202. Which one of the following statements concerning the 2012 American Opportunity credit is not correct?a. The credit is available for the first four years of postsecondary education program.b. The credit is available on a per student basis.c. To be eligible for the credit, the student must be
201. Which one of the following statements is not correct with regard to the child tax credit?a. The credit is $1,000 per qualifying child for tax years beginning in 2012.b. The amount of credit is reduced if modified adjusted gross income exceeds certain thresholds.c. To qualify for the credit, a
200. Which one of the following statements is correct regarding the credit for adoption expenses?a. The credit for adoption expenses is a nonrefundable credit for 2012.b. The maximum credit is $5,000 for the adoption of a child with special needs.c. Qualified adoption expenses are always taken into
199. Which of the following tax credits cannot be claimed by a corporation?a. Foreign tax credit.b. Earned income credit.c. Alternative fuel production credit.d. General business credit.VI.O. Credit for Adoption Expenses
198. Which one of the following statements is correct with regard to the earned income credit?a. The credit is available only to those individuals whose earned income is equal to adjusted gross income.b. For purposes of the earned income test, “earned income” includes workers’ compensation
197. Kent qualified for the earned income credit in 2011.This credit could result in aa. Refund even if Kent had no tax withheld from wages.b. Refund only if Kent had tax withheld from wages.c. Carryback or carryforward for any unused portion.d. Subtraction from adjusted gross income to arrive at
196. Which of the following credits can result in a refund even if the individual had no income tax liability?a. Lifetime learning credit.b. Credit for the elderly or the disabled.c. Earned income credit.d. Child and dependent care credit.
195. Foreign income taxes paid by a corporationa. May be claimed either as a deduction or as a credit, at the option of the corporation.b. May be claimed only as a deduction.c. May be claimed only as a credit.d. Do not qualify either as a deduction or as a credit.VI.N. Earned Income Credit
194. The following information pertains to Wald Corp.’s operations for the year ended December 31, 2011:Worldwide taxable income $300,000 US source taxable income 180,000 US income tax before foreign tax credit 96,000 Foreign nonbusiness-related interest earned 30,000 Foreign income taxes paid on
193. Sunex Co., an accrual-basis, calendar-year domestic C corporation, is taxed on its worldwide income. In the current year, Sunex’s US tax liability on its domestic and foreign-source income is $60,000 and no prior year foreign income taxes have been carried forward. Which factor(s)may affect
192. To qualify for the child care credit on a joint return, at least one spouse must Have an adjusted gross income of$10,000 or less Be gainfully employed when related expenses are incurreda. Yes Yesb. No Noc. Yes Nod. No Yes
191. Robert and Mary Jason, filing a joint tax return for 2011, had a tax liability of $9,000 based on their tax table income and three exemptions. Robert and Mary had earned income of $30,000 and $22,000, respectively, during 2011.In order for Mary to be gainfully employed, the Jasons incurred the
190. Nora Hayes, a widow, maintains a home for herself and her two dependent preschool children. In 2011, Nora’s earned income and adjusted gross income was $44,000.During 2011, Nora paid work-related expenses of $6,000 for a housekeeper to care for her children. How much can Nora claim for child
189. Melvin Crane is sixty-six years old, and his wife, Matilda, is sixty-five. They filed a joint income tax return for 2011, reporting an adjusted gross income of $22,200, on which they owed a tax of $61. They received $3,000 from social security benefits in 2011. How much can they claim on Form
188. Which of the following credits is a combination of several tax credits to provide uniform rules for the current and carryback-carryover years?a. General business credit.b. Foreign tax credit.c. Minimum tax credit.d. Enhanced oil recovery credit.VI.K. Credit for the Elderly and the Disabled
187. Which one of the following credits is not a component of the general business credit?a. Disabled access credit.b. Employer social security credit.c. Foreign tax credit.d. Work opportunity credit.
186. Smith, a retired corporate executive, earned consulting fees of $8,000 and director’s fees of $2,000 in 2011.Smith’s gross income from self-employment for 2011 isa. $0b. $ 2,000c. $ 8,000d. $10,000 VI.A. General Business Credit
185. Alex Berger, a retired building contractor, earned the following income during 2011:Director’s fee received from Keith Realty Corp. $ 600 Executor’s fee received from the estate of his deceased sister 7,000 Berger’s gross income from self-employment for 2011 isa. $0b. $ 600c. $7,000d.
184. An employee who has had social security tax withheld in an amount greater than the maximum for a particular year, may claima. Such excess as either a credit or an itemized deduction, at the election of the employee, if that excess resulted from correct withholding by two or more employers.b.
183. The self-employment tax isa. Fully deductible as an itemized deduction.b. Fully deductible in determining net income from self-employment.c. One-half deductible from gross income in arriving at adjusted gross income.d. Not deductible.
182. Rich is a cash-basis self-employed air-conditioning repairman with 2011 gross business receipts of $20,000.Rich’s cash disbursements were as follows:Air conditioning parts $2,500 Yellow Pages listing 2,000 Estimated federal income taxes on selfemployment income 1,000 Business long-distance
181. Freeman, a single individual, reported the following income in the current year:Guaranteed payment from services rendered to a partnership $50,000 Ordinary income from an S corporation 20,000 What amount of Freeman’s income is subject to selfemployment tax?a. $0b. $20,000c. $50,000d. $70,000
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