Hosain and Gantsooj purchased 20% of the initial offering of Bryan Corporation common stock for $125,000. Bryan Corporation is a qualifying small business corporation and the stock qualifies as Sec. 1244 stock. Eleven months later, Bryan Corporation files for bankruptcy and the shareholders are notified that the stock is worthless. Hosain and Gantsooj, who are married and file a joint return, have a: a. $125,000 ordinary loss.
b. $125,000 capital loss.
c. $100.000 ordinary loss: $25.000 capital loss.
d. $100.000 ordinary loss: $25,000 ordinary loss carryforward.

The prebisch–singer hypothesis concludes that: a. technology lowers the cost of manufactured products, so developing countries should see an increase in their terms of trade. b. developing countries experience a long-run decline in their terms of trade, as the demand for primary products in higher-income countries declines relative to their demand for manufactured goods. c. because of unfair trading practices, labor in developing countries is exploited. d. opec has been responsible for a slowdown in the world's standard of living.

On december 31, 2013, coronado company issues 173,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. the fair value of the sars is estimated to be $5 per sar on december 31, 2014; $2 on december 31, 2015; $10 on december 31, 2016; and $8 on december 31, 2017. the service period is 4 years, and the exercise period is 7 years. prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan.

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