A group of individuals who agree to share each other's losses is known as

Ralph gave his aunt an antique clock during tax year 2017. He had purchased the clock for $16,000 in 2013. The fair market value at the date of the transfer was $22,000. What amount should be recorded on Form 709 as the value of this gift?

A. $16,000 B. $8,000 C. $22,000 D. $2,000

In evaluating different market segments, a firm should look at three factors: segment size and growth, segment structural attractiveness, and company objectives and resources

Indicate whether the statement is true or false