Result:
The amount he should pay equals = $270,000
Explanation:
The sum due for the investment represents the present value of net income, discounted at a 12% return rate.
The occupancy percentage = 100 - 5= 95%
The net income equals occupancy rate × total income - expenses
= 95%× 3,600× 12 - 8,640= 32400
<passuming this="" income="" continues="" indefinitely="" the="" present="" value="" of="" is="" calculated="" as="">
PV of net income = A/r
A = 32400, r = 12%
= 32400/0.12
=$270000
The amount he should pay equals = $270,000
</passuming>
Answer:
The accurate amount is:
$40,000
Explanation:
According to IRC Section 1250, any excess depreciation beyond straight-line depreciation must be recaptured as ordinary income. Given that the property has been sold for more than the adjusted basis ($300,000 − $40,000 = $260,000 adjusted basis), the primary gains are recaptured based on the original purchase amount of $300,000.
This results in the first $40,000 of profit being classified as unrecaptured Section 1250 gain, while the remaining $20,000 falls under regular long-term capital gains.
The correct answer is a) hygiene factors. The two-factor theory crafted by Frederick Herzberg identifies two elements impacting job satisfaction—motivators, which provide satisfaction, and hygiene factors that can lead to dissatisfaction. In context, hygiene factors include aspects like working conditions and salary. Businesses should focus on enhancing these hygiene factors to minimize job dissatisfaction.
