Heather owns a two-story building. the building is used 40% for business use and 60% for personal use. during 2019, a fire caused major damage to the building and its contents. heather purchased the building for $800,000 and has taken depreciation of $100,000 on the business portion. at the time of the fire, the building had a fair market value of $900,000. immediately after the fire, the fair market value was $200,000. the insurance recovery on the building was $600,000. the contents of the building were insured for any loss at fair market value. the business assets had an adjusted basis of $220,000 and a fair market value of $175,000. these assets were totally destroyed. the personal use assets had an adjusted basis of $50,000 and a fair market value of $65,000. these assets were also totally destroyed. if heather's agi is $100,000 before considering the effects of the fire, determine her itemized deduction as a result of the fire. also determine heather’s agi.

Needs to schedule the staffing of the center. it is open from 8am until midnight. larry has monitored the usage of the center at various times of the day and determined that the following number of computer consultants are required: time of dayminimum number of consultants required to be on duty8 am-noon4noon-4 pm84pm-8pm108pm-midnight6 two types of computer consultants can be hired: full-time and part-time. the full- time consultants work for eight consecutive hours in any of the shifts: morning (8am- 4pm), afternoon (noon-8pm) and evening (4pm-midnight). full-time consultants are paid $14 per hour. part-time consultants can be hired to work any of the four shifts listed in the table. part-time consultants are paid $12 per hour. an additional requirement is that during every time period, there must be at least two full-time consultants on duty for every part-time consultant on duty. larry would like to determine how many full-time and part-time consultants should work each shift to meet the above requirements at the minimum possible cost. formulate this as an lp problem. you must define your variables clearly

Specialization—the division of labor—enhances productivity and efficiency by a) allowing workers to take advantage of existing differences in their abilities and skills. b) avoiding the time loss involved in shifting from one production task to another. c) allowing workers to develop skills by working on one, or a limited number, of tasks. d)all of the means identified in the other answers.

When patey pontoons issued 4% bonds on january 1, 2018, with a face amount of $660,000, the market yield for bonds of similar risk and maturity was 5%. the bonds mature december 31, 2021 (4 years). interest is paid semiannually on june 30 and december 31?