At Haptic Manufacturing, all employees are required to take safety training every six months. The top executives understand the importance of the training but also know that putting all employees through the training every six months is down time for the plant. They have devised a way to have all employees take the training that will keep the plant fully operational and compliant with the training requirement. How do you think they solved the problem?A. They developed on-the-job learning and development.

B. They created cross-sector teams so no one team had to shut down.

C. They hired a trainer to go to each employee individually.

D. They created microtrainings which could be done on breaks.

E. They required off-the-job learning and development.

James jones is the owner of a small retail business operated as a sole proprietorship. during 2017, his business recorded the following items of income and expense: revenue from inventory sales $ 147,000 cost of goods sold 33,500 business license tax 2,400 rent on retail space 42,000 supplies 15,000 wages paid to employees 22,000 payroll taxes 1,700 utilities 3,600 compute taxable income attributable to the sole proprietorship by completing schedule c to be included in james’s 2017 form 1040. compute self-employment tax payable on the earnings of james’s sole proprietorship by completing a 2017 schedule se, form 1040. assume your answers to parts a and b are the same for 2018. further assume that james's business is not a service business, and that it has $155,000 unadjusted basis in tangible depreciable property. calculate james's 2018 section 199a deduction.