With dashboards, the layer of information that uses graphical, abstracted data to keep tabs on key performance metrics is the ________ layer

Nan, a cash basis taxpayer, borrowed money from a bank and signed a 10-year interest-bearing note on business property on January 1 of the current year. The cash flow from Nan's business enabled Nan to prepay the first three years of interest attributable to the note on December 31 of the current year. How should Nan treat the prepayment of interest for tax purposes?

a) Capitalize the interest as part of the basis of the business property. b) Deduct the current year's interest and amortize the balance over the next two years. c) Capitalize the interest and amortize the balance over the 10-year loan period. d) Deduct the entire amount as a current expense.

Which of the following is a measure of the sensitivity of customers to changes in price?

A) a liquidity ratio B) demand sensitivity C) price elasticity of demand D) marginal analysis E) basing-point