Cross-sectional design is a type of research design involving a fixed sample of population elements that is measured repeatedly

Marc Clay was unemployed for the entire year of 2015. In January 2016, Clay obtained full-time employment 60 miles away from the city where he had resided during the 10 years preceding 2016. Clay kept his new job for the entire year of 2016. In January 2016, Clay paid direct moving expenses of $300 in relocating to his new city of residence, but he received no reimbursement for these expenses. In his 2016 income tax return, Clay's direct moving expenses are

a) Fully deductible only if Clay itemizes his deductions. b) Fully deductible from gross income in arriving at adjusted gross income. c) Deductible subject to a 2% threshold if Clay itemizes his deductions. d) Not deductible.

Daryl, age 42, quit his job. His employer offered a defined contribution pension plan, and the balance in the account was $30,000 when Daryl quit. He can avoid immediate taxation of these funds by

A) taking a lump-sum distribution. B) using an IRA rollover account. C) receiving the money through four equal installments. D) using the funds to purchase common stock issued by the former employer.