Rachel Is an Accountant Who Practices as a Sole Proprietor

question 12

Essay

Rachel is an accountant who practices as a sole proprietor.This year, Rachel had net business income of $270,000 from her practice.Assume that Rachel pays $50,000 wages to her employees, she has $20,000 of property (unadjusted basis of equipment she purchased last year), has no capital gains, and her taxable income before the deduction for qualified business income is $225,000.Calculate Rachel's deduction for qualified business income.

Acknowledge the sociological theories explaining drug use and addiction.

Identify social factors and personal circumstances that promote or discourage drug use.

Understand the reasons behind unsafe needle use among IV drug users and its relation to HIV/AIDS risk.

Identify misconceptions and accurate statements regarding the social profile of illegal drug users.

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Definitions:

Spacing Effect

The phenomenon whereby learning is facilitated when study sessions are spaced out over time instead of being crammed into one session.

Implicit Memory

A type of memory that enables us to perform tasks without conscious awareness of these previous experiences.

Explicit Memory

A type of long-term memory that involves conscious recollection of previous experiences or information.

Cerebellum

A part of the brain at the back of the skull in vertebrates, which coordinates and regulates muscular activity.