Tin Company and Aluminum Company reported the following information in their financial statements, prior to their merger: Tin Company Aluminum Company $ millions Sales COGS Inventories Sales COGS Inventories 2019 $42,750 $40,775 $10,005 $66,420 $56,175 $25,350 2018 41,250 29,960 12,660 69,150 42,700 26,950 To the closest hundredth, how much is the 2019 inventory turnover for Tin Company

Alandowner entered into a written agreement with a real estate broker whereby the broker would receive a commission of 10% of the sale price if he procured a "ready, willing, and able buyer" for the landowner's property and if the sale actually proceeded through closing. the broker found a buyer who agreed in writing to buy the property from the landowner for $100,000, the landowner's asking price. the buyer put up $6,000 as a down payment. the agreement between the landowner and the buyer contained a liquidated damages clause providing that, if the buyer defaulted by failing to tender the balance due of $94,000 at the closing date, damages would be 10% of the purchase price. the landowner included that clause because she was counting on using the proceeds of the sale for a business venture that would likely net her at least $10,000. the buyer became seriously ill and defaulted. when he recovered, he demanded that the landowner return his $6,000, and the landowner refused. the broker also demanded the $6,000 from the landowner and was refused. the broker and the buyer filed separate suits against the landowner, with the buyer pleading impossibility of performance. the two cases are consolidated into a single case. how should the court rule as to the disposition of the $6,000?

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Acoase solution to a problem of externality ensures that a socially efficient outcome is to