A matrix structure is characterized by ________

What is the annual interest rate on an $8,000 loan if the interest payments are $80 per quarter on the full amount?

A. 4% B. 5% C. 6% D. 8%

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).