Wanda Clark expects interest rates to decline in the next few months. To maximize her earnings, she should put her savings in a

The government of Katia has made it mandatory for international banks and insurance firms to obtain the consent of individuals before exchanging their personal data with other branches of the firm in foreign countries. These firms cannot share the personal details of an individual such as income, employment details, and debt repayment histories, even with their branches in other countries, without the approval of the individual. Which of the following barriers to the functioning of service firms is exemplified in the given scenario?

A. language translation barriers B. protection of intellectual property C. cultural congruence D. cultural requirements for adaptation E. controls on transborder data flows

In the current year, a taxpayer reports the following items: Salary-$50,000 Income from partnership A, in which the taxpayer materially participates-20,000 Passive activity loss from partnership B-(40,000) During the year, the taxpayer disposed of the interest in partnership B, which had a suspended loss carryover of $10,000 from prior years. What is the taxpayer's adjusted gross income for the current year?

a) $30,000 b) $70,000 c) $20,000 d) $60,000