Consider a coupon bond that pays $150 every year and repays its principal amount of $1,500 at the end of five years. If the annual rate of discount is 7 percent, the present value of the bond is approximately

A. $214.29.
B. $808.39.
C. $1,684.50.
D. $1,742.52.


Answer: C

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The deduction for the Sharma Trust's $100,000 gift to charity is ____________________ when one-third of Sharma's accounting income for the tax year constitutes exempt interest income.

Fill in the blank(s) with the appropriate word(s).

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The entry to adjust for corporate income taxes includes

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Which of the following code fragments correctly uses a record variable to hold the row of data queried for a shopper?

A. DECLARE   rec_shopper bb_shopper%ROWTYPE; BEGIN   SELECT*       INTO rec_shopper       FROM bb_shopper      WHERE idshopper = :g_shopper;   DBMS_OUTPUT.PUT_LINE(rec_shopper.lastname);   DBMS_OUTPUT.PUT_LINE(rec_shopper.address);   DBMS_OUTPUT.PUT_LINE(rec_shopper.email); END; B. DECLARE   rec_shopper bb_shopper%ROW; BEGIN   SELECT*        INTO rec_shopper        FROM bb_shopper        WHERE idshopper = :g_shopper;   DBMS_OUTPUT.PUT_LINE(rec_shopper.lastname);   DBMS_OUTPUT.PUT_LINE(rec_shopper.address);   DBMS_OUTPUT.PUT_LINE(rec_shopper.email); END; C. DECLARE   rec_shopper bb_shopper%TYPE; BEGIN   SELECT*       INTO rec_shopper       FROM bb_shopper      WHERE idshopper = :g_shopper;   DBMS_OUTPUT.PUT_LINE(rec_shopper.lastname);   DBMS_OUTPUT.PUT_LINE(rec_shopper.address);   DBMS_OUTPUT.PUT_LINE(rec_shopper.email); END; D. DECLARE   rec_shopper bb_shopperROWTYPE; BEGIN   SELECT*      INTO rec_shopper      FROM bb_shopper;      WHERE idshopper = :g_shopper; END;

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