________ refers to the amount of time a task can be delayed without delaying the early start of any immediately following tasks

Jack and Jill are married and agree to split the gifts that they made during 2017. Jack gives his nephew, James, $37,000, and Jill gives her niece, Janice, $14,000. Which statement is true regarding Jack and Jill's gifts?

A. Jack and Jill can combine their gifts of $50,000 on one gift tax return and take a $14,000 annual exclusion for each recipient. B. Jack and Jill must file separate gift tax returns, and each may take a $14,000 annual exclusion for his or her gift. C. Jack and Jill must file separate gift tax returns and report one-half of each gift on each return before applying the $14,000 annual exclusions. D. None of the answers are correct.

A Keogh plan may be established for

A) any market worker. B) only market workers already covered by a company-sponsored retirement plan. C) self-employed workers not already covered by a company-sponsored retirement plan. D) anyone earning at least a part of his or her income from self employment.