8.1 a local government is considering promoting tourism in the city. it will cost $5,000 to develop a plan. the anticipated annual benefits and costs are as follows: annual benefits: increased local income and tax collections $117,400 annual support service: parking lot expansion, rest room, patrol car, and street repair $48,830 if the city government uses a discount rate of 6% and a study period of five years, is this tourism project justifiable according to the benefit–cost analysis?

In 2018, laureen is currently single. she paid $2,800 of qualified tuition and related expenses for each of her twin daughters sheri and meri to attend state university as freshmen ($2,800 each for a total of $5,600). sheri and meri qualify as laureen’s dependents. laureen also paid $1,900 for her son ryan’s (also laureen’s dependent) tuition and related expenses to attend his junior year at state university. finally, laureen paid $1,200 for herself to attend seminars at a community college to her improve her job skills. what is the maximum amount of education credits laureen can claim for these expenditures in each of the following alternative scenarios? a. laureen's agi is $45,000.b. laureen’s agi is $95,000.c. laureen’s agi is $45,000 and laureen paid $12,000 (not $1,900) for ryan to attend graduate school (i. e, his fifth year, not his junior year).