All of the following are examples of sources of discretionary financing EXCEPT

A $5 employee bonus at the National Bank, awarded every time employees referred clients, was abandoned because

a. it was too expensive. b. it was too difficult to track. c. it caused colleagues to compete against one another. d. there was not enough money. e. employees made too much money.

Capital losses incurred by a married couple filing a joint return

a) Are not allowable losses. b) May be carried forward up to a maximum of 5 years. c) Will be allowed to the extent of capital gains, plus up to $3,000 of ordinary income. d) Will be allowed only to the extent of capital gains.