You work at sunny hills garden and nursery and are given this document. the rationale behind providing several different suggestions for barriers is:
a. to educate the customer on which options to avoid.
b. to maximize the sales options given to the customer.
c. to discuss the benefits and drawbacks of each method.
d. to prevent the customer from using a single impediment.
e. to encourage a specific method for blocking weed growth.

The following pertains to smoke, inc.’s investment in debt securities: on december 31, year 3, smoke reclassified a security acquired during the year for $70,000. it had a $50,000 fair value when it was reclassified from trading to available-for-sale. an available-for-sale security costing $75,000, written down to $30,000 in year 2 because of an other-than-temporary impairment of fair value, had a $60,000 fair value on december 31, year 3. what is the net effect of the above items on smoke’s net income for the year ended december 31, year 3?