BlueCo Incurs $900,000 During the Year to Construct a Facility

question 51

True/False

BlueCo incurs $900,000 during the year to construct a facility that will be used exclusively for the care of its employees' pre-school age children during normal working hours.The credit for employer-provided child care available to BlueCo this year is $225,000.

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Definitions:

Early Gastrula

A stage in embryonic development following blastula, characterized by the formation of the primitive gut and the establishment of germ layers.

Late Blastula

A stage in embryonic development characterized by a spherical layer of cells (the blastoderm) surrounding a fluid-filled cavity (the blastocoel).

Morula

A solid ball of cells resulting from division of a fertilized ovum, and from which a blastula is formed.

Primitive Streak

Dynamic, constantly changing structure that forms at the midline of the blastodisc in birds, mammals, and some other vertebrates. It is active in gastrulation as cells migrate to a narrow furrow at its center, the primitive groove, and sink into the interior of the embryo. The anterior end of the primitive streak is Hensen’s node.