Originally Mr. Pibb marketed itself as a direct competitor to Dr. Pepper. With sales lagging and the market interest dropping off, Mr. Pibb decided to differentiate itself and change the market’s perception. Now called Pibb Xtra, it markets itself as "artificially flavored spicy cherry soda." Which best describes the original marketing of Mr. Pibb and the new marketing of Pibb Xtra?

Coop inc. owns 40% of chicken inc., both coop and chicken are corporations. chicken pays coop a dividend of $10,000 in the current year. chicken also reports financial accounting earnings of $20,000 for that year. assume coop follows the general rule of accounting for investment in chicken. what is the amount and nature of the book-tax difference to coop associated with the dividend distribution (ignoring the dividends received deduction)?