Mark, age 45, has a Modified Endowment Contract (MEC). What is the tax penalty for taking a loan against this policy prior to age 59 1/2?

Foreign currency translation gain:

a. required disclosure for publicly traded corporations b. component of the entity has been sold or will be sold c. costs generally associated with downsizing d. reports a series of intermediate subtotals e. accounted for prospectively f. tangentially related to normal operations g. accounted for retrospectively by revising prior years' statements h. other comprehensive income i. total non-owner change in equity j. ability of reported income to predict future earnings

Me and him are sure that everyone will approve you writing the evaluation report of our recent bus tour

What will be an ideal response?