Ownership of an undivided interest in land with no right of survivorship is found in:

Jim and Carolyn, who are married, establish a Coverdell Education Savings Account to pay for the future college expenses of their infant son. They file jointly and have a modified AGI of $100,000. What is the maximum contribution they can make to a CESA in the current year?

a) $3,000 b) $2,000 c) $4,000 d) $8,000

The purpose behind the headline-grabbing closure of all Starbucks stores for several hours in early 2008 was to

A) avoid news coverage about the layoff of several hundred workers. B) brief employees on the firm's multi-million dollar advertising campaign. C) convey a message to connectors that would energize the firm's stakeholders. D) pre-empt a publicity stunt planned by McDonald's for its new gourmet coffee products. E) prepare for a press conference announcing the acquisition of Second Cup.