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Stan is the sole shareholder of Hardware Ltd.Hardware purchased all of the shares of Tools Inc.in 20X6 for $500,000.Tools incurred a non-capital loss of $25,000 in the year ended December 31,20X5.Stan has decided to initiate a wind-up of Tools Inc.into Hardware Ltd.on June 23,20X9.Due to the seasonal nature of his sales,Stan would like to maintain the April 30th year end that he has used since beginning his business.
Stan's accountant has prepared the following anticipated balance sheet for Tools Inc.as of June 22,20X9.The fair market value of the assets on both June 22,20X9 and the date of acquisition in 20X6 are presented in the following table:
Sternberg's Triangular
A theory developed by Robert Sternberg that suggests love is composed of three components: intimacy, passion, and commitment.
Romantic Love
A deeply emotional and passionate affection towards a partner, often characterized by feelings of attachment, intimacy, and commitment.
Intimacy
Refers to a close, familiar, and affectionate personal relationship with another person or group.
Anxiously Attached
A term describing individuals who experience high levels of anxiety in relationships, often fearing abandonment.
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