An international retail giant chooses women between the ages of 17 and 35 in European countries as the target market for a new line of fashion apparel that it plans to launch soon. Which of the following types of segmentation is the company using?

With regard to the federal estate tax, the alternate valuation date

A. Is required to be used if the fair market value of the estate's assets has increased since the decedent's date of death. B. If elected on the first return filed for the estate, may be revoked in an amended return provided that the first return was filed on time. C. Must be used for valuation of the estate's liabilities if such date is used for valuation of the estate's assets. D. Can be elected only if its use decreases both the value of the gross estate and the sum of the estate tax and the generation-skipping transfer tax (reduced by any allowable credits).

Ulrich is in a 28% tax bracket and has a credit of $100. Ulrich will save $100 in taxes because of the credit

Indicate whether the statement is true or false