At the end of Year 6, South Co.'s tax department estimates that they will have future taxable income of $288,000 due to installment sales and $90,000 due to depreciation differences. They also estimates that they will have future deducations of $300,000 during to unearned rent. Assuming that its pre-tax accounting income for the year ended December 31, Year 6 is $345,000, compute Year 6 taxable income for South Co.

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?