Costello Corporation reported pretax book income of $500,300. During the current year, the reserve for bad debts increased by $5,600. In addition, tax depreciation exceeded book depreciation by $40,300. Finally, Costello received $3,150 of tax-exempt life insurance proceeds from the death of one of its officers. Costello's deferred income tax expense or benefit would be:

To appeal to a new target market, the maker of hill's coffee has changed the product's package design, reformulated the coffee, begun advertising price discounts in women's magazines, and started distributing the product through gourmet coffee shops. what has been changed? a. the product's perceptual value. b.the product's 4ps. c. the method used in its target marketing. d. the ownership of the product line. e. the product's utility.