Frazier's estate includes the following assets: Fair Market Value Date of Death Six Months Later Office building $7,200,000 $6,000,000 Stock in ABC Corporation 35,000 40,000 In order to pay expenses, the executor of the estate sells the ABC stock for $30,000 five months after his death. If the § 2032 election is made, the gross estate includes:.

Which of the following is the least effective way to reach a potential sales prospect? referral cold call direct mail personal visit

Jamie is saving for a trip to europe. she has an existing savings account that earns 3 percent annual interest and has a current balance of $4,200. jamie doesn’t want to use her current savings for vacation, so she decides to borrow the $1,600 she needs for travel expenses. she will repay the loan in exactly one year. the annual interest rate is 6 percent. a. if jamie were to withdraw the $1,600 from her savings account to finance the trip, how much interest would she forgo? .b. if jamie borrows the $1,600 how much will she pay in interest? c. how much does the trip cost her if she borrows rather than dip into her savings?

The common stock and debt of northern sludge are valued at $65 million and $35 million, respectively. investors currently require a return of 15.9% on the common stock and a return of 7.8% on the debt. if northern sludge issues an additional $14 million of common stock and uses this money to retire debt, what happens to the expected return on the stock? assume that the change in capital structure does not affect the interest rate on northern’s debt and that there are no taxes.