Todd is managing a large project for a large firm, he finds himself spending a lot of time making decisions with confidence and finding creative solutions to problems. He also has had to build consensus and maintain momentum on this large project for many team members. Which of the following is an important project management skill he is displaying?

a. leadership skills
b. project management mechanics skills
c. interpersonal skills
d. analytical thinking skills

The following pertains to smoke, inc.’s investment in debt securities: on december 31, year 3, smoke reclassified a security acquired during the year for $70,000. it had a $50,000 fair value when it was reclassified from trading to available-for-sale. an available-for-sale security costing $75,000, written down to $30,000 in year 2 because of an other-than-temporary impairment of fair value, had a $60,000 fair value on december 31, year 3. what is the net effect of the above items on smoke’s net income for the year ended december 31, year 3?