DeMoivre's Theorem can be used to find reciprocals of complex numbers. Recall from algebra that the reciprocal of x is 
, which can be expressed as 
Use this fact, along with DeMoivre's Theorem, to find the reciprocal of the number below. 
Definitions:
Complete Liquidation
The process of closing a business by selling all assets, paying off creditors, and distributing the remaining assets to shareholders.
Capital Gain
The profit from the sale of an asset or investment exceeding its purchase price, which is subject to taxation.
Ownership Interest
Refers to an individual's or entity's legal right to possess, use, and dispose of property or assets.
Adjusted Gross Income
Gross income after deductions and adjustments, important for tax calculations and eligibility for certain credits.
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