A Corporation Distributes Land Worth $200,000 to Its Sole Shareholder $$\begin{array} { | l | l | } \hline \text { Corporation } & \text { Shareholder } \\\hline \$ 0 & \$ 80,000 \\\hline\end{array}$$

question 5

Multiple Choice

A corporation distributes land worth $200,000 to its sole shareholder.The corporation had purchased the land several years ago for $120,000.The corporation has over $1 million of E&P.How much income will the corporation and the shareholder recognize?

• A) \[\begin{array} { | l | l | }
• \hline \text { Corporation } & \text { Shareholder } \\
• \hline \$ 0 & \$ 80,000 \\
• \hline
• \end{array}\]
• B) \[\begin{array} {| l| l | }
• \hline \text { Corporation } & \text { Shareholder } \\
• \hline \$ 0 & \$ 120,000\\\hline
• \end{array}\]
• C) \[\begin{array} { |l | l| }
• \hline \text { Corporation } & \text { Shareholder } \\
• \hline \$ 80,000 & \$ 0 \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | l | l| }
• \hline \text { Corporation } & \text { Shareholder } \\
• \hline \$ 80,000 & \$ 200,000 \\
• \hline
• \end{array}\]

Analyze the changes and approaches to diagnosing psychological disorders from DSM-IV-TR to DSM-5, including the reasoning behind these changes.

Explain the vulnerability-stress model and its significance in understanding person-situation interactions in psychological disorders.

Describe the components of anxiety and differentiate between various anxiety disorders.

Identify and differentiate between the signs and symptoms of major psychological disorders.

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Definitions:

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The supreme law of the United States, establishing the national government and fundamental laws, and guaranteeing certain basic rights to its citizens.

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Mandatory financial charges imposed by a government on individuals, corporations, or other entities to fund public expenditures.

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An object, sign, or image used to represent something else by association, resemblance, or convention.