In 2017, Sayer, who is single, gave an outright gift of $53,000 to a friend, Johnson, who needed the money to pay medical expenses. In filing the 2017 gift tax return, Sayer was entitled to a maximum exclusion of

Which of the following would be listed under a company's strengths in a SWOT analysis?

A) Creating a presence on social networks could broaden product awareness and interest. B) Changing economic factors favor the company's position in the market. C) The company maintains efficient and cost-effective relationships with channel partners. D) Changing technological factors will force the company and its competitors to alter many products. E) Changes in media consumption among target consumers will make advertising less expensive.

A ________ is a record that evidences both a monetary obligation and a security interest in specific goods and software used in the goods

A) chattel paper B) citation C) financing statement D) document of possession