John Smith died on May 15 of the current year. After his death, his estate received interest of $500, dividends of $700, salary of $4,000, and life insurance proceeds of $35,000. How much should Mr. Smith's estate include in income on its current-year income tax return?

Chaim wants to test applicants for the following characteristics: willingness to work in a team, flexibility, and conscientiousness. He will need to use which type of selection method to assess these traits?

a. Intelligence test b. Honest test c. Personality inventory d. Skills interview

Under the law of eminent domain an individual has the right for reimbursement for which of the following?

A. Personal anguish B. Assessed value C. Fair market value D. Intrinsic value