ABC Corp purchased and placed in service the following assets in 2018:

a. $ 2,000,000 of 7 year property on 4/15/18, and

b. $2,000,000 of 5 year property on 8/15/18

Calculate ABC's 2018 maximum depreciation deduction under MACRS, sec 170 and bonus depreciation if ABC elects out of bonus depreciation for the 5 year property.

The stock market provided the following return over the last 3 years.

1. What is the arithmetic average return?
2. What is the geometric average return?
3. Suppose you invested $1000 at the beginning of each of 2016,2017,2018 and withdrew all funds at the end of 2018, what is your average return (IRR)

What is the journal entry for the following?

The bank statement as of December 31, 2018

5) The liability insurance policies were paid for two years coverage on July 1, 2018.

On January 1, 2018 you bought a zero coupon bond with 5 years to maturity at $ 675. On January 1, 2019 this bond traded at $ 731. What would be your taxable income from holding this bond in 2018, if straight-line method for interest deduction were used?

a. $ 67.25

b. $ 56

c. $ 32.5

d. $ 65

e. $ 0

Taxpayer places in service new equipment for $800,000 (7 year property) on August 15, and elects immediate expensing of the maximum amount:

2016 2018

Cost of equipment

179 deduction

additional first year depreciation

amount subject to MACRS (MACRS rate .1429)

Total cost recovery allowed in 2016

What is same facts but under 2018 law?

EPIDEMIOLOGY QUESTION

60. Investigators explored the relationship between coffee drinking and osteoporosis using a case-control study. They calculated the overall odds ratio and odds ratios among smokers and non-smokers. The results are shown below. OR (overall) = 2.20 OR (smokers) = 5.0 OR (non-smokers) = 1.0 In this example, would smoking be best considered an effect modifier, mediator, or confounder for the relationship between coffee consumption and osteoporosis? A. Confounder B. Mediator C. Effect modifier

For a system corresponding mainly to a uniform electric field, the flashover voltage is slightly lower than the breakdown voltage of air alone, for the same electrode gaps. The decrease in the flashover voltage is due to the presence of small air pockets between the electrodes and solid dielectric, the influence of moisture and the non-uniformity of the electric field resulting of the difference between the permittivity of both the solid and that of air. The non-uniformity of electric field increases with the voltage because of the surface charging that takes place in this situation.

1. What does electronegativity measure?
2. What makes a bond polar?
3. Indicate which bonds are polar in the molecules below by drawing their Lewis structure and drawing in dipole moments. If it is non-polar write N/A.
   1. CH₃F                     b. HOCl                c. Br₂                   d. CH₃CH₃            e. HCOOH

4.For the molecules in question two, redraw their Lewis structure and indicate the molecule dipole.

A) Label the hybridization (sp, sp², sp³, sp³d) of each non-hydrogen atom in the molecule below.

Consider non-dissociative adsorption. Assuming both adsorption and desorption are first-order processes, write down an expression for the coverage of an adsorbate as a function of time. The system is at a temperature T, there is only one component in the gas phase above the surface at pressure p and the saturation surface coverage is given by qmax. Assume adsorption is non-activated and that the sticking is direct. Hint: Start by writing d? (t) dt =? 0 d?(t) dt = r ads ? r des

Tobramycin in an antibiotic commonly prescribed for bacterial conjectivitis (pink-eye). Tobramycin works by inhibiting the assembly of the 30S and 50S ribosomal subunits.

a. Would mRNA binding and initiator tRNA binding still be likely to occur in bacteria undergoing tobramycin treatment? Briefly explain your rationale.

b. Both the 30S and 40S ribosomal subunits contain non-coding RNAs with ribozyme activity. Name and briefly describe the role of one other non-coding RNA in the cell.