An S Corporation Reports $10,000 DPGR and $7,500 of Wages,and

question 15

Multiple Choice

An S corporation reports $10,000 DPGR and $7,500 of wages,and the S corporation's QPAI is $2,500.Shelly has a 50% interest in the S corporation.All expenses that reduce DPGR are from wages,and all wages paid relate to DPGR.How much QPAI and wages are allocated to Shelly?

• A)$1,250 QPAI and $3,750 wages.
• B)$2,500 QPAI and $7,500 wages.
• C)$1,250 QPAI and $1,875 wages.
• D)$2,500 QPAI and $1,875 wages.
• E)None of the above.

Comprehend the views of Carl Rogers on personality and human relationships.

Differentiate among the psychoanalytic theories of Freud, Horney, Adler, and others.

Recognize the elements and criticisms of Freudian psychoanalytic theory.

Understand the significance of humanistic psychology and its contribution to the understanding of personality.

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Definitions:

Price Equals

A statement used to define a condition where the price of a good or service is set or found.

Efficient Markets

A theory that suggests that financial markets fully reflect all available information at any given time, making it impossible to consistently achieve higher returns.

Investment Capital

Funds invested in a business for the purpose of furthering its operations and generating income or profit.

Profit Opportunities

Situations or conditions that allow for the chance to generate earnings above the norm.