Match the following
a. motor hotel located near freeway off-ramps.
b. a concept that began in europe and started as overnight lodging in a private home.
c. popular among hotel corporations because little or no up-front financing or equity is involved.
d. are liked by investors because they do not pay corporate taxes, distribute most net income to shareholders, and trade as stock.
e. a company that grants certain rights, like using its trademark, for a fee to expand its business.
f. the largest lodging enterprise in the world an investor that may lack specific expertise and recognition but can assist in financial backing.
g. popular with business and leisure travelers. offer a range of accommodations and services with a signature restaurant.
h. usually exceed 500 rooms, have many banquet areas, and a high percentage of double occupancy rooms.
i. allows a company to expand more rapidly by using other people's money.
1. franchising
2. franchisee
3. franchisor
4. marriott
5. management contracts
6. reit
7. city center hotels
8. motel
9. convention hotels
10. bed and breakfast

Benton company (bc), a calendar year entity, has one owner, who is in the 37% federal income tax bracket (any net capital gains or dividends would be taxed at a 20% rate). bc's gross income is $395,000, and its ordinary trade or business deductions are $245,000. ignore the standard deduction (or itemized deductions) and the deduction for qualified business income. if required, round computations to the nearest dollar. a. bc is operated as a proprietorship, and the owner withdraws $100,000 for personal use. bc's taxable income for the current year is $ , and the tax liability associated with the income from the sole proprietorship is $ . b. bc is operated as a c corporation, pays out $100,000 as salary, and pays no dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . the shareholder's tax liability is $ . c. bc is operated as a c corporation and pays out no salary or dividends to its shareholder. bc's taxable income for the current year is $ , and bc's tax liability is $ . d. bc is operated as a c corporation, pays out $100,000 as salary, and pays out the remainder of its earnings as dividends. bc's taxable income for the current year is $ , and bc's tax liability is $ .

4. the condition requires that only one of the selected criteria be true for a record to be displayed.

Emily spent her summer vacation in buenos aires, argentina, where she got plastic surgery for a fraction of what it would cost in the united states. this is an example of: