The loss from the sale of equipment formerly used in the business.

Pat created a trust, transferred property to this trust, and retained certain interests. For income tax purposes, Pat was treated as the owner of the trust. Pat has created which of the following types of trust?

A. Simple. B. Grantor. C. Complex. D. Pre-need funeral.

For global brand ranking purposes, Interbrand has defined global brands as brands selling at least ________ outside of their home country

A) 5% B) 10% C) 20% D) 50%