Val's Pizzeria Is Contemplating the Acquisition of Some New Commercial

question 18

Multiple Choice

Val's Pizzeria is contemplating the acquisition of some new commercial ovens.The purchase price is $39,000.The equipment will be depreciated based on MACRS depreciation which allows for 33.33 percent,44.44 percent,14.82 percent,and 7.41 percent depreciation over years 1 to 4,respectively.The equipment will be worthless at the end of 4 years.The equipment can be leased for $12,500 a year.The firm can borrow money at 8 percent and has a 35 percent tax rate.What is the amount of the depreciation tax shield in year 3?

• A)$1,525.27
• B)$1,624.50
• C)$2,022.93
• D)$2,325.00
• E)$2,631.60

Recognize the role of societal, cultural, and sociocultural factors in mental health and therapy.

Differentiate between the therapeutic frameworks of gestalt, existential, cognitive-behavioral, and humanistic therapies.

Appreciate the significance of the therapist-client relationship across different therapeutic approaches.

Identify the implications of integrating spirituality and religion into psychotherapy.

---

Definitions:

Independent Contractor

is an individual who provides services to another entity under terms specified in a contract or agreement, without being legally considered an employee.

Liability Coverage

Insurance that provides protection against claims resulting from injuries and damage to people and/or property.

Homeowner's Insurance

A type of property insurance that covers losses and damages to an individual's house and assets in the home.

Business Activities

All actions undertaken by a company as part of its pursuit of profit, including production, sales, and service offerings.