An implied warranty of fitness for a particular purpose is breached if the goods do not meet the buyer's or lessee's expressed needs

Which of the following is not an objective of a disaster recovery plan?

A) Minimize the extent of the disruption, damage or loss. B) Establish a permanent alternative means of processing information. C) Resume normal operations as soon as possible. D) Train employees for emergency operations.

The estimated taxable income for Shebill Corporation on January 1, 2014, was $80,000, $100,000, $100,000, and $120,000, respectively, for each of the four quarters of 2014. Shebill's estimated annual effective tax rate was 30%

During the second quarter of 2014, the estimated annual effective tax rate was increased to 34%. Given only this information, Shebill's second quarter income tax expense was A) $30,000. B) $34,000. C) $37,200. D) $61,200.