A computer animation company incurs heavy losses due to high competition. In a survey, most of the employees reveal that they are unaware of the platforms used by the competitors and that they lack knowledge of the latest technology in the field. In this scenario, which HR function must be given utmost focus to match the skills of their competitors

Roberto and reagan are both 25 percent owner/managers for bright light inc. roberto runs the retail store in sacramento, ca, and reagan runs the retail store in san francisco, ca. bright light inc. generated a $125,000 profit companywide made up of a $75,000 profit from the sacramento store, a ($25,000) loss from the san francisco store, and a combined $75,000 profit from the remaining stores. if bright light inc. is an s corporation, how much income will be allocated to roberto?