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Suzanne,a single taxpayer,has the following tax information for the current year. • Charitable contribution of real property with a FMV of $25,000 (adjusted basis $20,000) for which a $25,000 deduction was taken.
• Research and experimental expenses of $40,000 deducted in full for regular tax.
Suzanne's total tax preferences and adjustments equals
Primary Reinforcer
A stimulus that is naturally rewarding, such as food, water, or relief from pain.
Secondary Reinforcer
A stimulus that has become reinforcing through its association with a primary reinforcer, such as money being valued for its ability to purchase food or other basic needs.
Positive Reinforcer
A stimulus that, when presented after a behavior, increases the likelihood of that behavior occurring again.
Negative Reinforcer
A stimulus whose removal following a behavior increases the likelihood of that behavior being repeated in the future.
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