Seller Able listed a parcel in the local MLS. Buyer Baker was shown the property by Salesperson Carl, who had his license under ABC Brokerage. Salesperson Carl is directly responsible to:

Operating losses incurred during the start-up years of a new business should be

a. accounted for and reported like the operating losses of any other business. b. written off directly against retained earnings. c. capitalized as a deferred charge and amortized over five years. d. capitalized as an intangible asset and amortized over a period not to exceed 20 years.

According to Herzberg's two-factor theory, which of the following is a motivator?

A) working conditions B) salary C) responsibility D) security