In the United States, which of the following is a carrier?

All of the following may be added to the original cost basis of real property to arrive at an adjusted basis for federal income tax purposes, except:

A: Miscellaneous acquisition expenses; B: Real estate brokerage commission; C: Cost of improvements; D: Mortgage payments.

You have been accepted into a prestigious private university in Southern California - congratulations! Since no one from this school has ever graduated in only four years, you anticipate that you will need to make 10 semi-annual tuition payments of

$25,000 each with the first cash flow six months from today. If you choose to discount these cash flows at an annual rate of 6%, what is the present value cost of tuition to attend your university of choice? A) $186,814.54 B) $184,002.18 C) $250,000.00 D) $213,255.07