Brown thumb landscaping is a calendar-year, accrual-method taxpayer. in september, brown thumb negotiated a $14,000 contract for services it would provide to the city in november of the current year. the contract specifies that brown thumb will receive $4,000 in october as a down payment for these services and it will receive the remaining $10,000 in january of next year. how much income from this $14,000 contract will brown thumb recognize in the current year?

$14,000

Explanation:

Amount negotiated for services it would provide to the city in November = $14,000

Contract specifies amount received by brown in October = $4,000

Remaining amount received in next year January = $10,000

Total amount of income  $14,000 will be recognized as a current year income because under the accrual method, the taxpayers must recognize their income, when the payment about to made and payment is received.

That's why $14,000 income will be recognized in this calendar year.

i think the answer to your question is b. directive

answer; how many employees will be needed for jobs in the coming period;