In the current year, plum corporation, a computer manufacturer, donated 100 laptop computers to a local university (a qualified educational organization). the computers were constructed by plum earlier this year, and the university will use the computers for research and research training. plum's basis in the computers is $35,000, and their fair market value is $120,000. what is plum's deduction for the contribution of the computers (ignoring the taxable income limitation)?

Fortress international, a large conglomerate, procures a few component parts from external suppliers and also manufactures some of the key raw materials in its own subsidiaries. aside from this, the company does not solely depend on outside distributors to reach its customers. in fact, it has its own retail stores to distribute its products. in this scenario, which of the following alternatives to vertical integration is fortress international applying? a. concentric integration b. taper integration c. horizontal integration d. conglomerate integration