While driving on interstate 40 in north carolina, carroll jett became distracted by a texting system in the cab of his tractor-trailer truck. he smashed into several vehicles that were slowed or stopped in front of him, injuring barbara and michael durkee and others. the injured motorists filed a suit in a federal district court against geologic solutions, inc., the maker of the texting system, alleging product liability. was the accident caused by jett’s inattention or the texting device? should a manufacturer be required to design a product that is incapable of distracting a driver?

Caden and lily are divorced on march 3, 2016. for financial reasons, however, lily continues to live in caden's apartment and receives her support from him. caden does not claim lily as a dependent on his 2016 federal income tax return but does so on his 2017 return.

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Eliminating entries (including goodwill impairment) and worksheets for various years on january 1, 2013, porter company purchased an 80% interest in the capital stock of salem company for$850,000. at that time, salem company had capital stock of $550,000 and retained earnings of $80,000.differences between the fair value and the book value of the identifiable assets of salem company were asfollows: fair value in excess of book valueequipment$130,000land65,000inventory40,000the book values of all other assets and liabilities of salem company were equal to their fair values onjanuary 1, 2013. the equipment had a remaining life of five years on january 1, 2013. the inventory was sold in2013.salem company’s net income and dividends declared in 2013 and 2014 were as follows: year 2013 net income of $100,000; dividends declared of $25,000year 2014 net income of $110,000; dividends declared of $35,000required: a.prepare a computation and allocation schedule for the difference between book value of equity acquired andthe value implied by the purchase price.b.present the eliminating/adjusting entries needed on the consolidated worksheet for the year endeddecember 31, 2013. (it is not necessary to prepare the worksheet.)lo6lo1