The priority of a lien is, in the absence of fraud, created as of the date it was:

All of the following are considered examples of disreputable conduct for which a CPA can be disbarred or suspended except

A. Directly or indirectly attempting to influence the official action of any employee of the Internal Revenue Service by use of threats or false accusations or by bestowing any gift, favor, or thing of value. B. Misappropriation or failure to remit funds received from a client for the purpose of payment of taxes or other obligations due the United States. C. Knowingly aiding and abetting another person to practice before the Internal Revenue Service during a period of suspension or disbarment. D. Failure to timely pay personal income taxes.

The McDonald's fast-food restaurant chain uses Ronald McDonald, a clown, as its primary character. Which message execution style is used by McDonald's?

A) technical expertise B) lifestyle C) personality symbol D) image E) slice of life