Incremental expenses of an additional night's lodging and additional day's meals that are incurred to obtain "excursion" air fare rates with respect to employees whose business travel extends over Saturday night are not deductible business expenses.

To assign numerical value to each questionnaire, a researcher decides to use a four-digit code. There are probably how many questionnaires in the data set?

a. 323 b. 99 c. 999 d. 576 e. 1249

The partnership agreement for Owen Associates, a general partnership, provided that profits be paid to the partners in the ratio of their financial contribution to the partnership. Moore contributed $10,000, Noon contributed $30,000, and Kale contributed $50,000. For the year ended December 31, Owen had losses of $180,000. What amount of the losses should be allocated to Kale?

A. $20,000 B. $60,000 C. $90,000 D. $100,000