Two years ago, gina loaned tom $50,000. tom signed a note the terms of which called for monthly payments of $2,000 plus 6% interest on the outstanding balance. last year, when the balance owing on the loan was $18,000, tom defaulted on the note. as of the end of last year, there appeared to be no reasonable prospect of gina recovering the $18,000. as a consequence, gina claimed the $18,000 as a nonbusiness bad debt. last year, gina had agi of a negative $6,000 which included $5,000 net long-term capital gains and $4,000 of qualified dividends. gina did not itemize her deductions. during the current year, tom paid gina $13,000 in final settlement of the loan. how should gina account for the payment in the current yea

1. alwaysrain irrigation, inc. would like to determine capacity requirements for the next four years. currently, two production lines are in place for making bronze and plastic sprinklers. three types of sprinklers are available in both bronze and plastic: 90-degree nozzle sprinklers, 180-degree nozzle sprinklers, and 360-degree nozzle sprinklers. management has forecast demand for the next four years as follows: both production lines can produce all the different types of nozzles. the bronze machines needed for the bronze sprinklers require two operators and can produce up to 12,000 sprinklers. the plastic injection molding machine needed for the plastic sprinklers requires four operators and can produce up to 200,000 sprinklers. three bronze machines and only one injection molding machine are available. what are the capacity requirements for the next four years? (assume that there is no learning.)