A Corporation Is Selling an Existing Asset for $21,000

question 40

Multiple Choice

A corporation is selling an existing asset for $21,000. The asset, when purchased, cost $10,000, was being depreciated under MACRS using a five-year recovery period, and has been depreciated for four full years. If the assumed tax rate is 40 percent on ordinary income and capital gains, the tax effect of this transaction is ________.

• A) $0 tax liability
• B) $7,560 tax liability
• C) $4,400 tax liability
• D) $7,720 tax liability

Distinguish the impacts of ergonomic and telework arrangements on job design for improving workplace safety and flexibility.

Acknowledge the use of job analysis tools such as the Position Analysis Questionnaire (PAQ) and their role in job design and HR management.

Realize the importance of simplifying jobs to reduce mental demand and increase job efficiency, especially in high-pressure roles.

Understand the strategic implications of job design techniques on organizational performance and employee well-being.

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Definitions:

Forced Labour

Work that individuals are compelled to do against their will under threat of punishment or some form of penalty.

Ethical Dilemma

Arises when action must be taken but there is no clear ‘ethically right’ option.

Managerial Decision

Choices or judgments made by managers within an organization, which can impact operations, strategies, and employee welfare.

Moral Pinch

A situation where an individual faces a moral dilemma, often causing discomfort or ethical conflict.