Sam, a U. S. citizen, died in 2011. At his death, he owned real estate in Canada and in Ohio. Sam received the Ohio real estate 15 years earlier from his brother's estate. The brother's estate had paid federal estate tax on the Ohio real estate. Assume Sam's estate paid death taxes to Canada and Ohio. A deduction or credit is not available to Sam for federal estate tax purposes for which of the following? A. State death taxes paid to Ohio.
B. Foreign death taxes paid to Canada.
C. Any of the estate tax paid by Sam's brother on the prior transfer.
D. The unified credit.

Gary lives in an area that receives high rainfall and thunderstorms throughout the year. which device would be useful to him to maintain his computer?

What is the difference between total utility and marginal utility? a. marginal utility is subject to the law of diminishing marginal utility while total utility is not. b. total utility represents the consumer optimum while marginal utility gives the total utility per dollar spent on the last unit. c. total utility is the total amount of satisfaction derived from consuming a certain amount of a good while marginal utility is the additional satisfaction gained from consuming an additional unit of the good. d. marginal utility represents the consumer optimum while total utility gives the total utility per dollar spent on the last unit.

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: