Avoluntary health and welfare entity sends a mailing to all of its members including those who have donated in the past and others who have never donated. the mailing, which had a total cost of $22,000, asks for monetary contributions to achieve the charity’s stated mission. in addition, 80 percent of the material included in the mailing is educational in nature, providing data about the entity’s goals. which of the following is true?
a. some part of the $22,000 should be reported as a program service cost because more than 50 percent of the material was educational in nature.
b. some part of the $22,000 should be reported as a program service cost because of the educational materials included.
c. no part of the $22,000 should be reported as a program service cost because there is no specific call to action.
d. no part of the $22,000 should be reported as a program service cost because the mailing was sent to both previous donors and individuals who have not made donations.

Licensing is perhaps the easiest method of entering into international trade. another method of entering international trade, which can be relatively low risk, is which opens several levels of involvement to company

Alandlord rented an art studio to an artist. under the terms of the signed, written, two-year lease, the artist agreed to pay the landlord $1,000 per month and to assume responsibility for all necessary repairs. after the first year of the lease, the artist assigned the balance of his lease to a sculptor. the landlord approved the sculptor as a tenant and accepted two rent payments from her, and then the landlord sold the building to an investor. the sculptor had made two payments to the investor when an electrical fire broke out in the studio, injuring the sculptor. the fire was caused by faulty wiring. the landlord was aware that there was a dangerous wiring problem when he leased the property to the artist. but when the landlord discovered how costly repairs would be, he decided it would be more profitable to sell the property than to repair it. the problem was not easily discoverable by anyone other than an expert electrician, and the landlord did not tell the artist, the sculptor, or the investor about the problem. the sculptor sues to recover damages for her injuries. from whom can the sculptor recover?

Petra contracted to paint bret’s house for $2,000. after beginning the job, petra realizes that the house is really quite big, and she’s not going to make enough profit, so she tells bret she wants another $500 to finish the job. bret doesn’t want to pay more, but he’s afraid that if she walks off the job, he’ll have trouble finding someone else to finish it, so he agrees. is bret legally obligated to pay the extra $500?