In addition to demonstrating actual emotional distress, if a third party wants to recover for negligent infliction of emotional distress, the plaintiff must primarily show that:

A. the defendant did not try to stop the accident.
B. the defendant was negligent and that the accident could have been avoided.
C. the third party actually witnessed the injury when it occurred.
D. the third party is at least distantly related to the victim.


Answer: C

Business

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As a product moves into the market maturity stage of the product life cycle,

A. consumers tend to view products as being more similar. B. there is less consideration of competition in setting prices. C. the competitive situation moves toward monopoly. D. promotion emphasizes informing consumers more than persuading them. E. None of these answers is correct.

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Max retired in 2018 at age 62. During the year he received distributions of $9,000 from his IRA. He made nondeductible contributions of $20,000 to the IRA in prior years and has never received a nontaxable distribution. As of December 31, 2018, the value of his IRA was $150,000. Calculate the taxable portion of Max's distribution.

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On August 1, Year 1, Benjamin and Associates collected $18,000 in advance for legal services to be rendered for one year. Which of the following entries reflect the end-of-the-year adjustment to reflect revenue earned?

A.

Accounts Receivable6,000 
Revenue 6,000

B.
Cash7,500 
Revenue 7,500

C.
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Unearned Revenue 10,500
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D.
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