Carter Industries has two divisions: the West Division and the East Division. Information relating to the divisions for the year just ended is as follows:

West East
Units produced and sold 50,000 39,000
Selling price per unit $ 10 $ 17
Variable costs per unit 6 7
Direct fixed cost 68,000 130,000
Common fixed cost 60,000 60,000

Common fixed expenses have been allocated equally to each of the two divisions. Carter's segment margin for the West Division is:

A. $200,000.

B. $132,000.

C. $50,000.

D. $140,000.

Benton company (bc), a calendar year entity, has one owner, who is in the 37% federal income tax bracket (any net capital gains or dividends would be taxed at a 20% rate). bc's gross income is $395,000, and its ordinary trade or business deductions are $245,000. ignore the standard deduction (or itemized deductions) and the deduction for qualified business income. if required, round computations to the nearest dollar. a. bc is operated as a proprietorship, and the owner withdraws $100,000 for personal use. bc's taxable income for the current year is $ , and the tax liability associated with the income from the sole proprietorship is $ . b. bc is operated as a c corporation, pays out $100,000 as salary, and pays no dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . the shareholder's tax liability is $ . c. bc is operated as a c corporation and pays out no salary or dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . d. bc is operated as a c corporation, pays out $100,000 as salary, and pays out the remainder of its earnings as dividends. bc's taxable income for the current year is $ , and bc's tax liability is $ .