What 2+2 and whats 3+2

Why should managers invest any excess cash

Melissa is a very generous single woman. before this year, she had given over $11,400,000 in taxable gifts over the years and has completely exhausted her applicable credit amount. in the current year, melissa gave her daughter riley $100,000 and promptly filed her gift tax return. melissa did not make any other gifts this year. how much gift tax must riley pay the irs because of this transaction?

Differentiate between the trait, behavioral, and results-based performance appraisal systems, providing an example where each would be most applicable.