Within the make payment process, the three sub-processes are "Prepare proposed payments," "Select and record payments," and "Issue and record disbursements."

Which of the following statements is true regarding estate income tax returns filed on Form 1041?

A. Form 1041 has its own tax rate schedule. B. Estates are never liable for the alternative minimum tax. C. All estates are subject to the same estimated tax rules that apply to Form 1040. D. None of the answers are correct.

Research has shown that exporting is essentially a developmental process that proceeds in different stages. Before a firm reaches stage 4, it must do which one of the following activities?

A) explore the feasibility of exporting B) commit resources for exporting C) receive unsolicited export orders D) believe in attractiveness of exporting E) build confidence in firm's ability for exporting