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Jake is the sole shareholder of an S corporation that earned $50,000 in 2012. The corporation was short on cash and therefore distributed only $15,000 to Jake in 2012. Jake is required to recognize $15,000 of income from the S corporation in 2012.
Past
A term used to refer to the time before the present, often regarding to historical periods, events, conditions, or one's personal experiences.
Retrieve Information
The process of accessing and bringing into consciousness information that has been stored in memory, essential for learning and problem-solving tasks.
Explicit Memory
Memory in which there is conscious recollection of information, such as facts and events.
Implicit Memory
A category of memory where past experiences contribute to task performance without the person's conscious acknowledgment of these experiences.
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