Which of the following is a false statement about health savings accounts (HSAs)?a. HSAs are available to any taxpayer using a health plan purchased through the state or federal exchange under the Affordable Care Act. b. Distributions from HSAs which are not used to pay qualifying medical expenses are generally subject to a 20 percent penalty as well as income taxes. c. Taxpayers who contribute to an HSA must carry qualifying high-deductible health insurance. d. Taxpayers must contribute to the HSA by April 15 of the year following the tax year for which they want the deduction. e. Distributions from HSAs are not taxable when used to pay qualifying medical expenses.

Policymakers are provided data about the private and social benefits of a good being sold in the market. quantity private mb ($) social mb ($) 6 6 9 7 4 7 8 2 5 9 0 3 what is the size of the externality? if the externality is positive, enter a positive number. if negative, make it a negative number. $ given this data, policymakers must decide whether to address the associated externality with a subsidy or a tax. as their economic consultant, which of the two policy tools would you recommend? a subsidy a tax

Trecek corporation incurs research and development costs of $625,000 in 2017, 30 percent of which relate to development activities subsequent to ias 38 criteria having been met that indicate an intangible asset has been created. the newly developed product is brought to market in january 2018 and is expected to generate sales revenue for 10 years. assume that a u.s.–based company is issuing securities to foreign investors who require financial statements prepared in accordance with ifrs. thus, adjustments to convert from u.s. gaap to ifrs must be made. ignore income taxes. required: (a) prepare journal entries for research and development costs for the years ending december 31, 2017, and december 31, 2018, under (1) u.s. gaap and (2) ifrs. (c) prepare the entry(ies) that trecek would make on the december 31, 2017, and december 31, 2018, conversion worksheets to convert u.s. gaap balances to ifrs.

Your own record of all your transactions. a. check register b. account statement