42. Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth’s birthday is July 4, 1971, and her Social Security number is 123-45-6789. She wants to contribute $3 to the Presidential Election Campaign Fund. The following information is shown on Beth’s 2012 Wage and Tax Statement (Form W–2). Line Description Amount 1 Wages, tips, other compensation $63,000.00 2 Federal income tax withheld 10,500.00 3 Social Security wages 63,000.00 4 Social Security tax withheld 2,646.00 5 Medicare wages and tips 63,000.00 6 Medicare tax withheld 913.50 15 State Arizona 16 State wages, tips, etc. 63,000.00 17 State income tax withheld 1,650.00 Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a Form 1099–INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth’s dividend payments on a Form 1099–DIV. Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2012. On her 2011 Federal income tax return, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer. Fees earned from her part-time tax practice totaled $3,800. She paid $600 to have the tax returns processed by a computerized tax return service. On February 8, 2012, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, Beth sold the stock for $14 a share. Beth bought a used sport utility vehicle for $6,000 on June 5, 2012. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On November 2, 2012, she sold the vehicle to a friend for $6,500. On January 2, 2012, Beth acquired 100 shares of Blue Corporation common stock for $30 a share. She sold the stock on December 19, 2012, for $55 a share. During 2012, Beth received royalties of $16,000 on a software program she had written. Beth incurred the following expenditures in connection with her software-writing activities. Cost of personal computer (100% business use) $7,000 Cost of printer (100% business use) 2,000 Furniture 3,000 Supplies 650 Fee paid to computer consultant 3,500 Beth elected to deduct the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of § 179. This equipment and furniture was placed in service on January 15, 2012. Although her employer suggested that Beth attend a convention on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the conference. The $1,420 included $200 for meals. During 2012, Beth paid $300 for prescription medicines and $2,875 in physician and hospital bills. Medical insurance premiums were paid by her employer. Beth paid real property taxes of $1,766 on her home. Interest on her home mortgage was $3,845, and interest paid to credit card companies totaled $320. Beth contributed $30 each week to her church and $10 each week to the United Way. Professional dues and subscriptions totaled $350. Beth maintained her sales tax receipts, showing total purchases of $1,954. Beth paid $1,000 in estimated Federal income taxes throughout the year. Part 1—Tax Computation Compute the 2012 net tax payable or refund due for Beth R. Jordan. If you use tax forms for your solution, you will need Forms 1040, 2106–EZ, and 4562 and Schedules A, B, C, D, and SE. Suggested software: H&R BLOCK At Home. Part 2—Tax Planning Beth is anticipating significant changes in her life in 2013, and she has asked you to estimate her taxable income and tax liability for that year. She just received word that she has been qualified to adopt a 2-year-old daughter. Beth expects that the adoption will be finalized in 2013 and that she will incur approximately $2,000 of adoption expenses. In addition, she expects to incur approximately $3,500 of child and dependent care expenses relating to the care of her new daughter, which will enable her to keep her job at Mesa Manufacturing. However, with the additional demands on her time because of her daughter, she has decided to discontinue her two part-time jobs (i.e., the part-time tax practice and her software business), and she will cease making estimated income tax payments. In your computations, assume that all other income and expenditures will remain at approximately the same levels as in 2012. 43. Tim and Sarah Lawrence are married and file a joint return. Tim’s Social Security number is 123-45-6789, and Sarah’s Social Security number is 111-11-1111. They reside at 100 Olive Lane, Covington, LA 70434. They have two dependent children, Sean and Debra, ages 12 and 16, respectively. Sean’s Social Security number is 123-45-6788, and Debra’s Social Security number is 123-45-6787. Tim is self-employed as the sole proprietor of an unincorporated business, and Sarah is a corporate executive. Tim reports the following income and expenses from his business. Gross income $325,000 Business expenses 201,000 Records related to Sarah’s employment provide the following information. Salary $145,000 Unreimbursed travel expenses (including $200 of meals) 1,100 Unreimbursed entertainment expenses 500 Other pertinent information follows. Proceeds from sale of stock acquired on July 15, 2013 (cost of $12,000), and sold on August 1, 2013 9,800 Tax Computation Problem Proceeds from sale of stock acquired on September 18, 2012 (cost of $5,000), and sold on October 5, 2013 $ 3,800 Wages paid to full-time domestic worker for housekeeping and child supervision 10,000 Interest income received 7,000 Total itemized deductions (not including any potential deductions above) 27,900 Federal income tax withheld 31,850 Estimated payments of Federal income tax 34,000 Compute the 2013 net tax payable or refund due for Tim and Sarah Lawrence.

42. Beth R. Jordan lives at 2322 Skyview Road, Mesa, AZ 85201. She is a tax accountant with
Mesa Manufacturing Company, 1203 Western Avenue, Mesa, AZ 85201 (employer identification number 11-1111111). She also writes computer software programs for tax practitioners and has a part-time tax practice. Beth is single and has no dependents. Beth’s birthday is July 4, 1971, and her Social Security number is 123-45-6789. She wants to contribute $3 to the Presidential Election Campaign Fund.
The following information is shown on Beth’s 2012 Wage and Tax Statement (Form W–2).
Line Description Amount

1 Wages, tips, other compensation $63,000.00

2 Federal income tax withheld 10,500.00

3 Social Security wages 63,000.00

4 Social Security tax withheld 2,646.00

5 Medicare wages and tips 63,000.00

6 Medicare tax withheld 913.50

15 State Arizona

16 State wages, tips, etc. 63,000.00

17 State income tax withheld 1,650.00
Beth received interest of $1,300 from Arizona Federal Savings and Loan and $400 from Arizona State Bank. Each financial institution reported the interest income on a
Form 1099–INT. She received qualified dividends of $800 from Blue Corporation, $750 from Green Corporation, and $650 from Orange Corporation. Each corporation reported Beth’s dividend payments on a Form 1099–DIV.
Beth received a $1,100 income tax refund from the state of Arizona on April 29, 2012. On her 2011 Federal income tax return, she reported total itemized deductions of $8,200, which included $2,200 of state income tax withheld by her employer.
Fees earned from her part-time tax practice totaled $3,800. She paid $600 to have the tax returns processed by a computerized tax return service.
On February 8, 2012, Beth bought 500 shares of Gray Corporation common stock for $17.60 a share. On September 12, Beth sold the stock for $14 a share.
Beth bought a used sport utility vehicle for $6,000 on June 5, 2012. She purchased the vehicle from her brother-in-law, who was unemployed and was in need of cash. On
November 2, 2012, she sold the vehicle to a friend for $6,500.
On January 2, 2012, Beth acquired 100 shares of Blue Corporation common stock for $30 a share. She sold the stock on December 19, 2012, for $55 a share.
During 2012, Beth received royalties of $16,000 on a software program she had written.
Beth incurred the following expenditures in connection with her software-writing activities.
Cost of personal computer (100% business use) $7,000
Cost of printer (100% business use) 2,000
Furniture 3,000
Supplies 650
Fee paid to computer consultant 3,500
Beth elected to deduct the maximum portion of the cost of the computer, printer, and furniture allowed under the provisions of § 179. This equipment and furniture was placed in service on January 15, 2012.
Although her employer suggested that Beth attend a convention on current developments in corporate taxation, Beth was not reimbursed for the travel expenses of $1,420 she incurred in attending the conference. The $1,420 included $200 for meals.
During 2012, Beth paid $300 for prescription medicines and $2,875 in physician and hospital bills. Medical insurance premiums were paid by her employer. Beth paid real property taxes of $1,766 on her home. Interest on her home mortgage was $3,845, and interest paid to credit card companies totaled $320.
Beth contributed $30 each week to her church and $10 each week to the United
Way. Professional dues and subscriptions totaled $350. Beth maintained her sales tax receipts, showing total purchases of $1,954.
Beth paid $1,000 in estimated Federal income taxes throughout the year.
Part 1—Tax Computation
Compute the 2012 net tax payable or refund due for Beth R. Jordan. If you use tax forms for your solution, you will need Forms 1040, 2106–EZ, and 4562 and Schedules A,
B, C, D, and SE. Suggested software: H&R BLOCK At Home.
Part 2—Tax Planning
Beth is anticipating significant changes in her life in 2013, and she has asked you to estimate her taxable income and tax liability for that year. She just received word that she has been qualified to adopt a 2-year-old daughter. Beth expects that the adoption will be finalized in 2013 and that she will incur approximately $2,000 of adoption expenses. In addition, she expects to incur approximately $3,500 of child and dependent care expenses relating to the care of her new daughter, which will enable her to keep her job at Mesa Manufacturing. However, with the additional demands on her time because of her daughter, she has decided to discontinue her two part-time jobs (i.e., the part-time tax practice and her software business), and she will cease making estimated income tax payments. In your computations, assume that all other income and expenditures will remain at approximately the same levels as in 2012.

43. Tim and Sarah Lawrence are married and file a joint return. Tim’s Social Security number is 123-45-6789, and Sarah’s Social Security number is 111-11-1111. They reside at 100
Olive Lane, Covington, LA 70434. They have two dependent children, Sean and Debra, ages 12 and 16, respectively. Sean’s Social Security number is 123-45-6788, and Debra’s
Social Security number is 123-45-6787. Tim is self-employed as the sole proprietor of an unincorporated business, and Sarah is a corporate executive. Tim reports the following income and expenses from his business.
Gross income $325,000
Business expenses 201,000
Records related to Sarah’s employment provide the following information.
Salary $145,000
Unreimbursed travel expenses (including $200 of meals) 1,100
Unreimbursed entertainment expenses 500
Other pertinent information follows.
Proceeds from sale of stock acquired on July 15, 2013 (cost of $12,000), and sold on August 1, 2013 9,800
Tax Computation
Problem

Proceeds from sale of stock acquired on September 18, 2012 (cost of $5,000), and sold on October 5, 2013 $ 3,800
Wages paid to full-time domestic worker for housekeeping and child supervision 10,000
Interest income received 7,000
Total itemized deductions (not including any potential deductions above) 27,900
Federal income tax withheld 31,850
Estimated payments of Federal income tax 34,000
Compute the 2013 net tax payable or refund due for Tim and Sarah Lawrence.

23. LO.2 Charles generated a tentative general business credit of $42,000 for the current year. His net regular tax liability before the general business credit is $107,000, and his tentative minimum tax is $88,000. Compute Charles’s allowable general business credit for the year. 24. LO.2 Oak Corporation holds the following general business credit carryovers. 2009 $ 5,000 2010 15,000 2011 6,000 2012 19,000 Total carryovers $45,000 If Oak’s general business credit generated by 2013 activities equals $36,000 and the total credit allowed during the current year is $60,000 (based on tax liability), what amounts of the current general business credit and carryovers are utilized against the 2013 income tax liability? What is the amount of unused credit carried forward to 2014? 25. LO.3, 7 Paul Chaing (4522 Fargo Street, Geneva, IL 60134) acquires a qualifying historic structure for $350,000 (excluding the cost of the land) and plans to substantially rehabilitate the structure. He is planning to spend either $320,000 or $380,000 on rehabilitation expenditures. Write a letter to Paul and a memo for the tax research files explaining the following for the two alternative expenditures. a. The computation that determines the rehabilitation expenditures tax credit available. b. The effect of the credit on Paul’s adjusted basis in the property. c. The cash-flow differences as a result of the tax consequences related to his expenditure choice. 26. LO.3 Green Corporation hires six individuals on January 4, 2013, all of whom qualify for the work opportunity credit. Three of these individuals receive wages of $8,500 during 2013, and each individual works more than 400 hours during the year. The other three individuals each work 300 hours and receive wages of $5,000 during the year. a. Calculate the amount of Green’s work opportunity credit for 2013. b. If Green pays total wages of $140,000 to its employees during the year, how much of this amount is deductible in 2013, assuming that the work opportunity credit is taken? 27. LO.3 In March 2013, Sparrow Corporation hired three individuals—Austin, Adam, and Angela—all of whom are certified as long-term family assistance recipients. Each of these individuals earned $11,000 during 2013. Only Adam continued to work for Sparrow in 2014, and he earned $13,500 then. In March 2014, Sparrow hired Sam, who also is certified as a long-term family assistance recipient. During 2014, Sam earned $12,000. a. Compute Sparrow’s work opportunity credit for 2013 and 2014. b. If Sparrow pays total wages to its employees of $325,000 in 2013 and $342,000 in 2014, what is the entity’s wage deduction in 2013 and 2014? 28. LO.3, 7 Tom, a calendar year taxpayer, informs you that during the year, he incurs expenditures of $40,000 that qualify for the incremental research activities credit. In addition, Tom’s research-credit base amount for the year is $32,800. a. Determine Tom’s incremental research activities credit for the year. b. Tom is in the 25% tax bracket. Determine which approach to the research expenditures and the research activities credit (other than capitalization and subsequent amortization) would provide the greater tax benefit. 29. LO.3 Ahmed Zinna (16 Southside Drive, Charlotte, NC 28204), one of your clients, owns two retail establishments in downtown Charlotte and has come to you seeking advice concerning the tax consequences of complying with the Americans with Disabilities Act. He understands that he needs to install various features at his stores (e.g., ramps, doorways, and restrooms that are handicap accessible) to make them more accessible to disabled individuals. He asks whether any tax credits are available to help offset the cost of the necessary changes. He estimates the cost of the planned changes to his facilities as follows. Location Projected Cost Calvin Street $22,000 Stowe Avenue 8,500 Ahmed reminds you that the Calvin Street store was constructed in 2004, and that the Stowe Avenue store is in a building that was constructed in 1947. Ahmed operates his business as a sole proprietorship and has approximately eight employees at each location. Write a letter to Ahmed in which you summarize your conclusions concerning the tax consequences of his proposed capital improvements. 30. LO.3 Jimmy Limited added elevators, access ramps, and several technological improvements to the 1923 building in which it operates a consulting business. Jimmy is an LLC with five full-time employees and about $3 million in gross receipts. The improvements were made to improve access to the building. Expenditures for the accessibility project totaled $7,500. Compute Jimmy’s disabled access credit for the tax year. 31. LO.3 Employees at the Hobby Hut requested that the company provide assistance in locating professional-quality child care services during business hours. The Hut, a C corporation, contracts with the local Kiddie Kare agency to provide Hut employees with information about child care providers’ location, pricing, customer ratings, and operating hours. This year, the Hut paid $15,000 under this contract, which includes a flat fee for a guaranteed number of employee contacts and a per-service charge after that. Compute the Hobby Hut’s credit for employer-provided child care for the tax year. 32. LO.4 Which of the following individuals qualify for the earned income credit? a. Thomas is single, 21 years old, with no qualifying children. His income consists of $9,000 in wages. b. Shannon, who is 27 years old, maintains a household for a dependent 11-year-old son and is eligible for head-of-household tax rates. Her income consists of $16,050 of salary and $50 of taxable interest (Shannon’s AGI is $16,100). c. Keith and Susan, both age 30, are married and file a joint return. Keith and Susan have no dependents. Their combined income consists of $28,500 of salary and $100 of taxable interest (their AGI is $28,600). d. Colin is a 26-year-old, self-supporting, single taxpayer. He has no qualifying children and generates earnings of $9,000. 33. LO.4, 7 Cooper National is incorporated in Alabama. It generated a $5 million profit on its overseas operations this year. Cooper paid the following to various other countries. • $1 million in income taxes. • $1.5 million in value added taxes. What are Cooper’s alternatives as to the treatment of these tax payments on its U.S. Federal income tax returns? 34. LO.4 Jimenez Enterprises is incorporated in Arkansas. It generated a $5 million profit on its overseas operations this year. Jimenez paid $1 million in income taxes to various countries on these profits. Jimenez’s marginal Federal income tax rate is 35%. Compute the Jimenez foreign tax credit and carryovers for the year. 35. LO.4 Same as Problem 34, except that Jimenez paid $2 million in income taxes to other countries. 36. LO.4 Ann and Bill were on the list of a local adoption agency for several years seeking to adopt a child. Finally, in 2012, good news comes their way and an adoption seems imminent. They pay qualified adoption expenses of $4,000 in 2012 and $11,000 in 2013. The adoption becomes final in 2013. Ann and Bill always file a joint income tax return. a. Determine the amount of the adoption expenses credit available to Ann and Bill if their combined annual income is $100,000. What year(s) will they benefit from the credit? b. If Ann and Bill’s modified AGI in 2012 and 2013 is $200,000, calculate the amount of the adoption expenses credit. 37. LO.4 Durell and Earline are married, file a joint return, and claim dependency exemptions for their two children, ages 5 years and 6 months. They also claim Earline’s 18- year-old son from a previous marriage as a dependent. Durell and Earline’s combined AGI is $68,000. a. Compute Durell and Earline’s child tax credit. b. Assume the same facts, except that Durell and Earline’s combined AGI is $122,000. Compute their child tax credit. 38. LO.4 Paul and Karen are married, and both are employed (Paul earned $44,000 and Karen earned $9,000). Paul and Karen have two dependent children, both under the age of 13. Paul and Karen pay $3,800 to various unrelated parties to care for their children while they are working. Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses? 39. LO.4 Jim and Mary Jean are married and have two dependent children under the age of 13. Both parents are gainfully employed and earn salaries as follows: $16,000 (Jim) and $5,200 (Mary Jean). To care for their children while they work, Jim and Mary Jean pay Eleanor (Jim’s mother) $5,600. Eleanor does not qualify as a dependent of Jim and Mary Jean. Jim and Mary Jean file a joint Federal income tax return. Compute their credit for child and dependent care expenses. 40. LO.4, 7 Bernadette, a longtime client of yours, is an architect and the president of the local Rotary chapter. To keep up to date with the latest developments in her profession, she attends continuing education seminars offered by the architecture school at State University. This year, Bernadette spends $2,000 on course tuition to attend such seminars. She also spends another $400 on architecture books during the year. Bernadette’s son is a senior majoring in engineering at the University of the Midwest. During the calendar year, Bernadette’s son incurs the following expenses: $8,200 for tuition ($4,100 per semester) and $750 for books and course materials. Bernadette’s son, whom she claims as a dependent, lives at home while attending school full-time. Bernadette is married, files a joint return, and has a combined AGI with her husband Morrie of $110,000. a. Calculate Bernadette’s education tax credit. b. In her capacity as president of the local Rotary chapter, Bernadette has asked you to present a 20- to 30-minute speech outlining the different ways the tax law helps defray (1) the cost of higher education and (2) the cost of continuing education once someone is in the workforce. Prepare an outline of possible topics for presentation. A tentative title for your presentation is “How Can the Tax Law Help Pay for College and Continuing Professional Education?” 41. LO.4 Kathleen and Glenn decide that this is the year to begin getting serious about saving for their retirement by participating in their employers’ § 401(k) plans. As a result, they each have $3,000 of their salary set aside in their qualified plans. a. Calculate the credit for certain retirement plan contributions available to Kathleen and Glenn if the AGI on their joint return is $35,000. b. Kathleen and Glenn persuade their dependent 15-year-old son, Joel, to put $500 of his part-time earnings into a Roth IRA during the year. What is the credit for certain retirement plan contributions available to Joel? His AGI is $7,000.

23. LO.2 Charles generated a tentative general business credit of $42,000 for the current year. His net regular tax liability before the general business credit is $107,000, and his tentative minimum tax is $88,000. Compute Charles’s allowable general business credit for the year.

24. LO.2 Oak Corporation holds the following general business credit carryovers.
2009 $ 5,000
2010 15,000
2011 6,000
2012 19,000
Total carryovers $45,000
If Oak’s general business credit generated by 2013 activities equals $36,000 and the total credit allowed during the current year is $60,000 (based on tax liability), what amounts of the current general business credit and carryovers are utilized against the 2013 income tax liability? What is the amount of unused credit carried forward to 2014?

25. LO.3, 7 Paul Chaing (4522 Fargo Street, Geneva, IL 60134) acquires a qualifying historic structure for $350,000 (excluding the cost of the land) and plans to substantially rehabilitate the structure. He is planning to spend either $320,000 or $380,000 on rehabilitation expenditures. Write a letter to Paul and a memo for the tax research files explaining the following for the two alternative expenditures.

a. The computation that determines the rehabilitation expenditures tax credit available.
b. The effect of the credit on Paul’s adjusted basis in the property.
c. The cash-flow differences as a result of the tax consequences related to his expenditure choice.

26. LO.3 Green Corporation hires six individuals on January 4, 2013, all of whom qualify for the work opportunity credit. Three of these individuals receive wages of $8,500 during 2013, and each individual works more than 400 hours during the year. The other three individuals each work 300 hours and receive wages of $5,000 during the year.
a. Calculate the amount of Green’s work opportunity credit for 2013.
b. If Green pays total wages of $140,000 to its employees during the year, how much of this amount is deductible in 2013, assuming that the work opportunity credit is taken?

27. LO.3 In March 2013, Sparrow Corporation hired three individuals—Austin, Adam, and
Angela—all of whom are certified as long-term family assistance recipients. Each of these individuals earned $11,000 during 2013. Only Adam continued to work for Sparrow in 2014, and he earned $13,500 then.
In March 2014, Sparrow hired Sam, who also is certified as a long-term family assistance recipient. During 2014, Sam earned $12,000.
a. Compute Sparrow’s work opportunity credit for 2013 and 2014.
b. If Sparrow pays total wages to its employees of $325,000 in 2013 and $342,000 in 2014, what is the entity’s wage deduction in 2013 and 2014?

28. LO.3, 7 Tom, a calendar year taxpayer, informs you that during the year, he incurs expenditures of $40,000 that qualify for the incremental research activities credit. In addition, Tom’s research-credit base amount for the year is $32,800.
a. Determine Tom’s incremental research activities credit for the year.
b. Tom is in the 25% tax bracket. Determine which approach to the research expenditures and the research activities credit (other than capitalization and subsequent amortization) would provide the greater tax benefit.

29. LO.3 Ahmed Zinna (16 Southside Drive, Charlotte, NC 28204), one of your clients, owns two retail establishments in downtown Charlotte and has come to you seeking advice concerning the tax consequences of complying with the Americans with Disabilities
Act. He understands that he needs to install various features at his stores (e.g., ramps, doorways, and restrooms that are handicap accessible) to make them more accessible to disabled individuals. He asks whether any tax credits are available to help offset the cost of the necessary changes. He estimates the cost of the planned changes to his facilities as follows.
Location Projected Cost
Calvin Street $22,000
Stowe Avenue 8,500
Ahmed reminds you that the Calvin Street store was constructed in 2004, and that the
Stowe Avenue store is in a building that was constructed in 1947. Ahmed operates his business as a sole proprietorship and has approximately eight employees at each location.
Write a letter to Ahmed in which you summarize your conclusions concerning the tax consequences of his proposed capital improvements.

30. LO.3 Jimmy Limited added elevators, access ramps, and several technological improvements to the 1923 building in which it operates a consulting business. Jimmy is an LLC with five full-time employees and about $3 million in gross receipts. The improvements were made to improve access to the building. Expenditures for the accessibility project totaled $7,500. Compute Jimmy’s disabled access credit for the tax year.

31. LO.3 Employees at the Hobby Hut requested that the company provide assistance in locating professional-quality child care services during business hours. The Hut, a C corporation, contracts with the local Kiddie Kare agency to provide Hut employees with information about child care providers’ location, pricing, customer ratings, and operating hours. This year, the Hut paid $15,000 under this contract, which includes a flat fee for a guaranteed number of employee contacts and a per-service charge after that. Compute the Hobby Hut’s credit for employer-provided child care for the tax year.

32. LO.4 Which of the following individuals qualify for the earned income credit?
a. Thomas is single, 21 years old, with no qualifying children. His income consists of $9,000 in wages.
b. Shannon, who is 27 years old, maintains a household for a dependent 11-year-old son and is eligible for head-of-household tax rates. Her income consists of $16,050 of salary and $50 of taxable interest (Shannon’s AGI is $16,100).
c. Keith and Susan, both age 30, are married and file a joint return. Keith and Susan have no dependents. Their combined income consists of $28,500 of salary and $100 of taxable interest (their AGI is $28,600).
d. Colin is a 26-year-old, self-supporting, single taxpayer. He has no qualifying children and generates earnings of $9,000.

33. LO.4, 7 Cooper National is incorporated in Alabama. It generated a $5 million profit on its overseas operations this year. Cooper paid the following to various other countries.
• $1 million in income taxes.
• $1.5 million in value added taxes.
What are Cooper’s alternatives as to the treatment of these tax payments on its U.S. Federal income tax returns?

34. LO.4 Jimenez Enterprises is incorporated in Arkansas. It generated a $5 million profit on its overseas operations this year. Jimenez paid $1 million in income taxes to various countries on these profits. Jimenez’s marginal Federal income tax rate is 35%. Compute the Jimenez foreign tax credit and carryovers for the year.

35. LO.4 Same as Problem 34, except that Jimenez paid $2 million in income taxes to other countries.

36. LO.4 Ann and Bill were on the list of a local adoption agency for several years seeking to adopt a child. Finally, in 2012, good news comes their way and an adoption seems imminent.
They pay qualified adoption expenses of $4,000 in 2012 and $11,000 in 2013.
The adoption becomes final in 2013. Ann and Bill always file a joint income tax return.
a. Determine the amount of the adoption expenses credit available to Ann and Bill if their combined annual income is $100,000. What year(s) will they benefit from the credit?
b. If Ann and Bill’s modified AGI in 2012 and 2013 is $200,000, calculate the amount of the adoption expenses credit.

37. LO.4 Durell and Earline are married, file a joint return, and claim dependency exemptions for their two children, ages 5 years and 6 months. They also claim Earline’s 18- year-old son from a previous marriage as a dependent. Durell and Earline’s combined
AGI is $68,000.
a. Compute Durell and Earline’s child tax credit.
b. Assume the same facts, except that Durell and Earline’s combined AGI is $122,000.
Compute their child tax credit.

38. LO.4 Paul and Karen are married, and both are employed (Paul earned $44,000 and
Karen earned $9,000). Paul and Karen have two dependent children, both under the age of 13. Paul and Karen pay $3,800 to various unrelated parties to care for their children while they are working. Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses?

39. LO.4 Jim and Mary Jean are married and have two dependent children under the age of 13. Both parents are gainfully employed and earn salaries as follows: $16,000 (Jim) and $5,200 (Mary Jean). To care for their children while they work, Jim and Mary Jean pay Eleanor (Jim’s mother) $5,600. Eleanor does not qualify as a dependent of Jim and
Mary Jean. Jim and Mary Jean file a joint Federal income tax return. Compute their credit for child and dependent care expenses.

40. LO.4, 7 Bernadette, a longtime client of yours, is an architect and the president of the local Rotary chapter. To keep up to date with the latest developments in her profession, she attends continuing education seminars offered by the architecture school at State
University. This year, Bernadette spends $2,000 on course tuition to attend such seminars.
She also spends another $400 on architecture books during the year. Bernadette’s son is a senior majoring in engineering at the University of the Midwest.

During the calendar year, Bernadette’s son incurs the following expenses: $8,200 for tuition ($4,100 per semester) and $750 for books and course materials. Bernadette’s son, whom she claims as a dependent, lives at home while attending school full-time. Bernadette is married, files a joint return, and has a combined AGI with her husband Morrie of $110,000.
a. Calculate Bernadette’s education tax credit.
b. In her capacity as president of the local Rotary chapter, Bernadette has asked you to present a 20- to 30-minute speech outlining the different ways the tax law helps defray (1) the cost of higher education and (2) the cost of continuing education once someone is in the workforce. Prepare an outline of possible topics for presentation.
A tentative title for your presentation is “How Can the Tax Law Help Pay for
College and Continuing Professional Education?”

41. LO.4 Kathleen and Glenn decide that this is the year to begin getting serious about saving for their retirement by participating in their employers’ § 401(k) plans. As a result, they each have $3,000 of their salary set aside in their qualified plans.
a. Calculate the credit for certain retirement plan contributions available to Kathleen and Glenn if the AGI on their joint return is $35,000.
b. Kathleen and Glenn persuade their dependent 15-year-old son, Joel, to put $500 of his part-time earnings into a Roth IRA during the year. What is the credit for certain retirement plan contributions available to Joel? His AGI is $7,000.

1. LO.1 Would an individual taxpayer receive greater benefit from deducting an expenditure or from taking a credit equal to 25% of the expenditure? How would your response change if the item would only be deductible from AGI? 2. LO.2 What is a refundable credit? Give examples. What is a nonrefundable credit? Give examples. 3. LO.2 Tax credits are offset against the tax liability in a prescribed order. Explain why the order in which credits are utilized is important. 4. LO.2, 3 Identify the components of the general business credit, and discuss the treatment of unused general business credits. 5. LO.3 Clint, a self-employed engineering consultant, is contemplating purchasing an old building for renovation. After the work is completed, Clint plans to rent out two thirds of the floor space to businesses; he would live and work in the remaining portion. Identify the relevant tax issues for Clint. 6. LO.3 Sonja is considering the purchase and renovation of an old building. She has heard about the tax credit for rehabilitation expenditures, but does not know the specific rules applicable to the credit. Explain the most important and relevant provisions for her. 7. LO.3 Discuss the purpose of the work opportunity tax credit. Who receives the tax benefits from the credit? Give examples of the types of individuals who, if hired, give rise to the credit. 8. LO.3 Explain the purpose and calculation procedure of the work opportunity tax credit targeted to those who have received long-term family assistance. 9. LO.3 Explain the alternatives a taxpayer has in claiming the deduction and credit for research and experimentation expenditures. 10. LO.3 Explain the purpose of the disabled access credit, and identify several examples of the type of structural changes to a building that qualify for the credit. 11. LO.4 Can the earned income credit be characterized as a form of negative income tax? Why or why not? 12. LO.4 How does the earned income credit fit into the Federal government’s plan to fight poverty? 13. LO.4 From the standpoint of a U.S. business, why is the foreign tax credit needed? 14. LO.4 What purpose is served by the overall limitation on the foreign tax credit? 15. LO.4 Distinguish between the child tax credit and the credit for child and dependent care expenses. 16. LO.3, 4 Discuss the rationale underlying the enactment of the following tax credits. a. Rehabilitation expenditures credit. b. Research activities credit. c. Low-income housing credit. d. Earned income credit. e. Foreign tax credit. 17. LO.4, 7 Polly and her husband, Leo, file a joint return and expect to report 2012 AGI of $75,000. Polly’s employer offers a child and dependent care reimbursement plan that allows up to $7,000 of qualifying expenses to be reimbursed in exchange for a $7,000 reduction in the employee’s salary. Because Polly and Leo have two minor children requiring child care that costs $6,500 each year, Polly is wondering if she should sign up for the program instead of taking advantage of the credit for child and dependent care expenses. Polly and Leo are in the 25% tax bracket. Analyze the effect of the two alternatives. How would your answer differ if Polly and Leo’s AGI was $25,000 instead of $75,000? Assume in that case that their marginal tax rate is 10%. 18. LO.4 Mark and Lisa are approaching an exciting time in their lives as their oldest son, Austin, graduates from high school and moves on to college. What are some of the tax issues that Mark and Lisa should consider as they think about paying for Austin’s college education? 19. LO.3, 4 Identify two tax credits enacted by Congress that are designed to encourage the establishment of or contributions to qualified retirement plans. 20. LO.5 Kathy owns and operates a grocery store as a sole proprietor. She pays wages to her husband Joe and their 17-year-old daughter Marla, both of whom work at the store. Should Kathy withhold FICA taxes from the wages paid to Joe and Marla? Explain. 21. LO.6 Joan is a self-employed consultant. What is her 2012 exposure to the Federal self employment tax? Discuss the tax rates that apply to Joan’s profits, and the income base amounts for the year. 22. LO.6 Chloe, a self-employed dentist, tells you “My profits for the year total $300,000, so I don’t need to pay any more Federal self-employment taxes.” Evaluate Chloe’s comment

1. LO.1 Would an individual taxpayer receive greater benefit from deducting an expenditure or from taking a credit equal to 25% of the expenditure? How would your response change if the item would only be deductible from AGI?

2. LO.2 What is a refundable credit? Give examples. What is a nonrefundable credit? Give examples.

3. LO.2 Tax credits are offset against the tax liability in a prescribed order. Explain why the order in which credits are utilized is important.

4. LO.2, 3 Identify the components of the general business credit, and discuss the treatment of unused general business credits.

5. LO.3 Clint, a self-employed engineering consultant, is contemplating purchasing an old building for renovation. After the work is completed, Clint plans to rent out two thirds of the floor space to businesses; he would live and work in the remaining portion.
Identify the relevant tax issues for Clint.

6. LO.3 Sonja is considering the purchase and renovation of an old building. She has heard about the tax credit for rehabilitation expenditures, but does not know the specific rules applicable to the credit. Explain the most important and relevant provisions for her.

7. LO.3 Discuss the purpose of the work opportunity tax credit. Who receives the tax benefits from the credit? Give examples of the types of individuals who, if hired, give rise to the credit.

8. LO.3 Explain the purpose and calculation procedure of the work opportunity tax credit targeted to those who have received long-term family assistance.

9. LO.3 Explain the alternatives a taxpayer has in claiming the deduction and credit for research and experimentation expenditures.

10. LO.3 Explain the purpose of the disabled access credit, and identify several examples of the type of structural changes to a building that qualify for the credit.

11. LO.4 Can the earned income credit be characterized as a form of negative income tax?
Why or why not?

12. LO.4 How does the earned income credit fit into the Federal government’s plan to fight poverty?

13. LO.4 From the standpoint of a U.S. business, why is the foreign tax credit needed?

14. LO.4 What purpose is served by the overall limitation on the foreign tax credit?

15. LO.4 Distinguish between the child tax credit and the credit for child and dependent care expenses.

16. LO.3, 4 Discuss the rationale underlying the enactment of the following tax credits.
a. Rehabilitation expenditures credit.
b. Research activities credit.
c. Low-income housing credit.
d. Earned income credit.
e. Foreign tax credit.

17. LO.4, 7 Polly and her husband, Leo, file a joint return and expect to report 2012 AGI of $75,000. Polly’s employer offers a child and dependent care reimbursement plan that allows up to $7,000 of qualifying expenses to be reimbursed in exchange for a $7,000 reduction in the employee’s salary. Because Polly and Leo have two minor children requiring child care that costs $6,500 each year, Polly is wondering if she should sign up for the program instead of taking advantage of the credit for child and dependent care expenses.
Polly and Leo are in the 25% tax bracket. Analyze the effect of the two alternatives.
How would your answer differ if Polly and Leo’s AGI was $25,000 instead of $75,000?
Assume in that case that their marginal tax rate is 10%.

18. LO.4 Mark and Lisa are approaching an exciting time in their lives as their oldest son,
Austin, graduates from high school and moves on to college. What are some of the tax issues that Mark and Lisa should consider as they think about paying for Austin’s college education?

19. LO.3, 4 Identify two tax credits enacted by Congress that are designed to encourage the establishment of or contributions to qualified retirement plans.

20. LO.5 Kathy owns and operates a grocery store as a sole proprietor. She pays wages to her husband Joe and their 17-year-old daughter Marla, both of whom work at the store.
Should Kathy withhold FICA taxes from the wages paid to Joe and Marla? Explain.

21. LO.6 Joan is a self-employed consultant. What is her 2012 exposure to the Federal self employment tax? Discuss the tax rates that apply to Joan’s profits, and the income base amounts for the year.

22. LO.6 Chloe, a self-employed dentist, tells you “My profits for the year total $300,000, so I don’t need to pay any more Federal self-employment taxes.” Evaluate Chloe’s comment

Overview?Each student will create a detailed, organized, unified technical solution given the scenario described below. The submission will be in a written format, with at least one diagram, and may include additional diagrams, charts or tables. The assignment is meant for students to enhance their mastery of the material and to provide a creative and realistic way in which to apply knowledge from this course. Scenario?Worldwide Advertising, Inc. (referred to as “WAI”) has hired you as an IT consultant for implementing their Windows network infrastructure. WAI is a new advertising firm, and they are currently hiring staff, establishing two locations, and have a need to get their internal IT services configured. They do not yet have an IT staff, but when they do, the IT staff will take over all aspects of IT administration. You are required to supply WAI with a solution which describes the implementation and configuration of their core IT services. Cost is not a significant concern – WAI wishes to implement the “right” solution to fit their needs now and for the next 2-3 years. There are several details about WAI which will have an impact on your choices: • WAI will start with 90 employees, in the following departments: ? Executives (9 employees) – manage and run the company ? Accounts and Sales Department (15 employees) – perform market research and maintain accounts ? Creative, Media and Production Department (49 employees) – advertising ? Human Resources and Finances (12 employees) – perform HR and financial duties ? IT (5 employees) – manage IT for the company ? WAI will have two sites, one in Los Angeles and one in New York. Most staff will be located in LA, with at least 1 person from each of the departments above located in NY. • Networking equipment is already in place for both sites. A secure tunnel (using IPSec) will be established between the two sites so that inter-site traffic will be securely tunneled over the Internet. You may make whatever other assumptions you wish about intra-and inter-site connectivity. • Security mechanisms (e.g., firewalls, intrusion detection) will be handled separately, and there is no need to describe them. • Some departments will want their data to remain private from other departments (e.g., Finances personnel will not want Production staff to see the company’s financial details). Your team may make assumptions about how data should be shared or kept private. • Assumptions can be made regarding any information not included here; all assumptions should be identified, however. Topics to Cover?Your document should cover the content presented in the course. The outline below contains recommended points to cover. You are free to add other related information. Describe the technical and business reasons for each choice, citing other resources as appropriate. The Windows Server 2012 operating system should be used for all aspects of the solution. The topics include: New Features of Windows Server 2012 • Describe new features of Windows Server 2012 that WAI can take advantages of. Deployment and Server Editions • How many total servers are needed? Which roles will be combined? • What edition of Windows will be used for each server (e.g., Standard, Datacenter)? • Will Server Core be used on any servers? • Where are each of the servers located (which of the two sites)? • How will the servers be deployed? Manual or automated? Active Directory • Number of AD domains? • Will there be any Read-Only Domain Controllers? • How will the second site factor into domain controller placement? How will AD sites be configured? • How will AD organizational units be organized (considering how group policy will be used and users will be organized)? DNS and DHCP • DHCP scope design (e.g., lease times, number of scopes, address range) • Will a form of DHCP fault tolerance be implemented? • Will DHCP reservations be used for servers? • DNS namespace design (e.g., domain name(s) chosen, split DNS for Internet/intranet, zones) • How will DNS be handled for the second site? Application Services • How will applications be deployed? If using Group Policy, what are the details on how Group Policy will be used to deploy the software? Which software applications will likely be needed? File and Printer Sharing • What shares might be needed? • DFS Needed? • How will quotas/FSRM be configures? Assignment Requirements?There are specific requirements for the assignment: The final submission should contain at least 6 pages’ worth of text written by the student (not counting title page, images, diagrams, tables, or quotations), but may be longer, not to exceed approximately 10 pages’ worth of student-supplied text. (With the required diagram, and other images, title page, etc., the final submission may end up being more than 10 pages in length.) It must be double-spaced, have 1-inch margins, and use 12-point Times New Roman or 10-point Arial/Helvetica font. A title page is required; APA format for the title page is optional. • At least one diagram must be included (not counted towards the minimum length described above); this could be a diagram describing Active Directory components, DHCP/DNS design, file share hierarchy, or anything else that is worth displaying graphically to enhance the reader’s understanding of the proposal. Additional diagrams, images, or tables are welcome. • The submission must cover all of the 6 major topics outlined above. Each choice should be explained with technical and business reasoning. The solution should be reasonably detailed. Additional topics may be covered as desired. • The structure of the final submission is flexible. There is no specific format required, although it should be organized logically and represent a single, unified solution. It is likely that the format will include separate sections for each of the 6 topics required, as well as a summary. • At least two non-textbook, non-LabSim, non-Wikipedia reference is required; preferably, this would be a “best practice” guide or similar content from Microsoft or an experienced provider of Microsoft solutions. Be sure to properly quote or cite any sources used. APA format is required for in-text citations and the list of works cited at the end. It is expected that you are already familiar with UMUC’s “Policy on Academic Dishonesty and Plagiarism.” It is available in the Academic Policies section of the Syllabus; there are also links in the Webliography. In its simplest form, if you are using text from a source, you must cite and/or quote it. If plagiarism is found, then there will be a penalty to the grade. Criteria Level 4 Level 3 Level 2 Level 1 Design and Accuracy 30 points Design choices are explained and are reasonable. Technical information is reasonably accurate. Any specific technical information is based on research/textbook as appropriate. Assumptions are identified/described. The overall design is “unified” (limited inconsistencies). Explanation of business/technical reasons for decisions provided 23 points Design choices are justified. Some technical information is missing. Assumptions are not clear. Design in not unified. 16 points Design choices are limited. Technical information is inappropriate. Limited evidence business or technical decisions 9 points Design choices are not justified. Technical information is misrepresented. Assumptions are not documented. Topic Coverage (Level of Detail) 20 points All of the topics are addressed to a reasonable depth. The paper includes a sufficient level of technical detail. Paper provides manpower/scheduling estimates 15 points Some topics are missing and/or not explained properly. Missing information on manpower estimates. 10 points Topics are present but not explained properly. Information in scheduling/manpower estimate is misrepresented. 5 points Most topics are not present. Chart for manpower and estimates is missing. Organization, Quality, Grammar and Spelling 20 points Submission is organized logically. Ideas are presented coherently. Writing style is appropriate. There are very few errors in grammar or spelling 15 points Paper has a couple misspellings and/or grammatical errors and/or is 1 or 2 pages outside the assigned length. 10 points Paper has several misspellings and/or grammatical errors and/or is approximately 3 pages outside the assigned length. 5 points Work has significant spelling errors and/or grammatical errors and/or is 4 or more pages outside the assigned length. Paper Requirements 16 points Formatting requirements met. Paper length requirements met. At least one diagram used. Title page provided 12 points Formatting is not proper but the length of the paper is met. Diagram is present. Title page provided. 8 points Formatting is met but paper does not have adequate length. Diagram is misrepresented. 4 points Formatting requirements are not met. Paper is does not meet length requirements. No diagram is present. Citation and Quotations 14 points Any external sources were cited/quoted. Citations and quotations used appropriately. APA format followed properly for citations. At least one non-textbook, non-LabSim, non-Wikipedia resource referenced 11 points Student presents information in logical sequence which reader can follow. There are at least 5 references, but they either lack variety or APA format is not followed. 7 points Reader has difficulty following paper because student jumps around. There are 3 or more references with perhaps some variety but APA format may not have been followed. 3 points Sequence of information is difficult to follow and there are less than 3 references. Overall Score Level 4 19 or more Level 3 14 or more Level 2 9 or more Level 1 0 or more

Overview?Each student will create a detailed, organized, unified technical solution given the scenario described below. The submission will be in a written format, with at least one diagram, and may include additional diagrams, charts or tables. The assignment is meant for students to enhance their mastery of the material and to provide a creative and realistic way in which to apply knowledge from this course.

Scenario?Worldwide Advertising, Inc. (referred to as “WAI”) has hired you as an IT consultant for implementing their Windows network infrastructure. WAI is a new advertising firm, and they are currently hiring staff, establishing two locations, and have a need to get their internal IT services configured. They do not yet have an IT staff, but when they do, the IT staff will take over all aspects of IT administration. You are required to supply WAI with a solution which describes the implementation and configuration of their core IT services. Cost is not a significant concern – WAI wishes to implement the “right” solution to fit their needs now and for the next 2-3 years.

There are several details about WAI which will have an impact on your choices:

• WAI will start with 90 employees, in the following departments:

? Executives (9 employees) – manage and run the company

? Accounts and Sales Department (15 employees) – perform market research and maintain accounts

? Creative, Media and Production Department (49 employees) – advertising

? Human Resources and Finances (12 employees) – perform HR and financial duties

? IT (5 employees) – manage IT for the company

? WAI will have two sites, one in Los Angeles and one in New York. Most staff will be located in LA, with at least 1 person from each of the departments above located in NY.

• Networking equipment is already in place for both sites. A secure tunnel (using IPSec) will be established between the two sites so that inter-site traffic will be securely tunneled over the Internet. You may make whatever other assumptions you wish about intra-and inter-site connectivity.

• Security mechanisms (e.g., firewalls, intrusion detection) will be handled separately, and there is no need to describe them.

• Some departments will want their data to remain private from other departments (e.g., Finances personnel will not want Production staff to see the company’s financial details). Your team may make assumptions about how data should be shared or kept private.

• Assumptions can be made regarding any information not included here; all assumptions should be identified, however.

Topics to Cover?Your document should cover the content presented in the course. The outline below contains recommended points to cover. You are free to add other related information.

Describe the technical and business reasons for each choice, citing other resources as appropriate.

The Windows Server 2012 operating system should be used for all aspects of the solution.

The topics include:

New Features of Windows Server 2012

• Describe new features of Windows Server 2012 that WAI can take advantages of.

Deployment and Server Editions

• How many total servers are needed? Which roles will be combined?

• What edition of Windows will be used for each server (e.g., Standard, Datacenter)?

• Will Server Core be used on any servers?

• Where are each of the servers located (which of the two sites)?

• How will the servers be deployed? Manual or automated?

Active Directory

• Number of AD domains?

• Will there be any Read-Only Domain Controllers?

• How will the second site factor into domain controller placement? How will AD sites be configured?

• How will AD organizational units be organized (considering how group policy will be used and users will be organized)?

DNS and DHCP

• DHCP scope design (e.g., lease times, number of scopes, address range)

• Will a form of DHCP fault tolerance be implemented?

• Will DHCP reservations be used for servers?

• DNS namespace design (e.g., domain name(s) chosen, split DNS for Internet/intranet, zones)

• How will DNS be handled for the second site?

Application Services

• How will applications be deployed? If using Group Policy, what are the details on how Group Policy will be used to deploy the software? Which software applications will likely be needed?

File and Printer Sharing

• What shares might be needed?

• DFS Needed?

• How will quotas/FSRM be configures?

Assignment Requirements?There are specific requirements for the assignment: The final submission should contain at least 6 pages’ worth of text written by the student (not counting title page, images, diagrams, tables, or quotations), but may be longer, not to exceed approximately 10 pages’ worth of student-supplied text. (With the required diagram, and other images, title page, etc., the final submission may end up being more than 10 pages in length.) It must be double-spaced, have 1-inch margins, and use 12-point Times New Roman or 10-point Arial/Helvetica font. A title page is required; APA format for the title page is optional.

• At least one diagram must be included (not counted towards the minimum length described above); this could be a diagram describing Active Directory components, DHCP/DNS design, file share hierarchy, or anything else that is worth displaying graphically to enhance the reader’s understanding of the proposal. Additional diagrams, images, or tables are welcome.

• The submission must cover all of the 6 major topics outlined above. Each choice should be explained with technical and business reasoning. The solution should be reasonably detailed. Additional topics may be covered as desired.

• The structure of the final submission is flexible. There is no specific format required, although it should be organized logically and represent a single, unified solution. It is likely that the format will include separate sections for each of the 6 topics required, as well as a summary.

• At least two non-textbook, non-LabSim, non-Wikipedia reference is required; preferably, this would be a “best practice” guide or similar content from Microsoft or an experienced provider of Microsoft solutions.

Be sure to properly quote or cite any sources used. APA format is required for in-text citations and the list of works cited at the end. It is expected that you are already familiar with UMUC’s “Policy on Academic Dishonesty and Plagiarism.” It is available in the Academic Policies section of the Syllabus; there are also links in the Webliography. In its simplest form, if you are using text from a source, you must cite and/or quote it. If plagiarism is found, then there will be a penalty to the grade.

Criteria

Level 4

Level 3

Level 2

Level 1

Design and Accuracy

30 points

Design choices are explained and are reasonable.

Technical information is reasonably accurate.

Any specific technical information is based on research/textbook as appropriate.

Assumptions are identified/described.

The overall design is “unified” (limited inconsistencies).

Explanation of business/technical reasons for decisions provided

23 points

Design choices are justified.

Some technical information is missing.

Assumptions are not clear.

Design in not unified.

16 points

Design choices are limited.

Technical information is inappropriate.

Limited evidence business or technical decisions

9 points

Design choices are not justified.

Technical information is misrepresented.

Assumptions are not documented.

Topic Coverage (Level of Detail)

20 points

All of the topics are addressed to a reasonable depth.

The paper includes a sufficient level of technical detail.

Paper provides manpower/scheduling estimates

15 points

Some topics are missing and/or not explained properly.

Missing information on manpower estimates.

10 points

Topics are present but not explained properly.

Information in scheduling/manpower estimate is misrepresented.

5 points

Most topics are not present.

Chart for manpower and estimates is missing.

Organization, Quality, Grammar and Spelling

20 points

Submission is organized logically.

Ideas are presented coherently.

Writing style is appropriate.

There are very few errors in grammar or spelling

15 points

Paper has a couple misspellings and/or grammatical errors and/or is 1 or 2 pages outside the assigned length.

10 points

Paper has several misspellings and/or grammatical errors and/or is approximately 3 pages outside the assigned length.

5 points

Work has significant spelling errors and/or grammatical errors and/or is 4 or more pages outside the assigned length.

Paper Requirements

16 points

Formatting requirements met.

Paper length requirements met.

At least one diagram used.

Title page provided

12 points

Formatting is not proper but the length of the paper is met.

Diagram is present.

Title page provided.

8 points

Formatting is met but paper does not have adequate length.

Diagram is misrepresented.

4 points

Formatting requirements are not met.

Paper is does not meet length requirements.

No diagram is present.

Citation and Quotations

14 points

Any external sources were cited/quoted.

Citations and quotations used appropriately.

APA format followed properly for citations.

At least one non-textbook, non-LabSim, non-Wikipedia resource referenced

11 points

Student presents information in logical sequence which reader can follow.

There are at least 5 references, but they either lack variety or APA format is not followed.

7 points

Reader has difficulty following paper because student jumps around.

There are 3 or more references with perhaps some variety but APA format may not have been followed.

3 points

Sequence of information is difficult to follow and there are less than 3 references.

Overall Score

Level 4

19 or more

Level 3

14 or more

Level 2

9 or more

Level 1

0 or more

English 101: Essay 3, �Analyzing Cultural Objects and Practices� Worksheet due Wednesday 10/23 Rough Draft Due Friday for Peer Review, 10/25 Due Monday, 10/27 Length Requirement: 4 pages. (Your essay must be at least four full pages in order to adequately address the assignment.) Essay Topic: For essay #3, write an analysis of an object or phenomenon that plays a significant role in modern culture. You should select an object or phenomenon that you believe says something important about our culture. And your essay should clearly articulate: 1. What you think it says, how it says it, and why this matters. 2. What is the object�s broader significance? 3. How does it convey and shape modern values and beliefs? Criteria for Grading Your essay will be evaluated based on how well you follow standard essay conventions (thesis, topic sentences, transitions, conclusion) and on how effectively you incorporate the three key features of a cultural analysis: 1. a compelling description of your object or phenomenon; 2. synthesis of your description, which characterizes the object in a way that supports your analysis; 3. convincing analysis of the broader cultural significance of your object. You will also need to make connections with at least one writer from this unit in each paragraph, using quotations to support your thinking. For this essay, I will especially put emphasis on how well you articulate a clear, nuanced thesis statement and structure your essay to support this thesis. In addition, you will be evaluated on the coherence and sophistication of your prose style (your word choice, punctuation, sentence structure, etc.). Also be sure to edit and proofread your essay carefully, looking out for incorrect spellings, comma splices, passive voice, improper formatting and citation, and typos.

English 101: Essay 3, �Analyzing Cultural Objects and Practices�

Worksheet due Wednesday 10/23
Rough Draft Due Friday for Peer Review, 10/25
Due Monday, 10/27

Length Requirement: 4 pages. (Your essay must be at least four full pages in order to adequately address the assignment.)

Essay Topic:
For essay #3, write an analysis of an object or phenomenon that plays a significant role in modern culture. You should select an object or phenomenon that you believe says something important about our culture. And your essay should clearly articulate:
1. What you think it says, how it says it, and why this matters.
2. What is the object�s broader significance?
3. How does it convey and shape modern values and beliefs?

Criteria for Grading

Your essay will be evaluated based on how well you follow standard essay conventions (thesis, topic sentences, transitions, conclusion) and on how effectively you incorporate the three key features of a cultural analysis:
1. a compelling description of your object or phenomenon;
2. synthesis of your description, which characterizes the object in a way that supports your analysis;
3. convincing analysis of the broader cultural significance of your object.

You will also need to make connections with at least one writer from this unit in each paragraph, using quotations to support your thinking. For this essay, I will especially put emphasis on how well you articulate a clear, nuanced thesis statement and structure your essay to support this thesis. In addition, you will be evaluated on the coherence and sophistication of your prose style (your word choice, punctuation, sentence structure, etc.). Also be sure to edit and proofread your essay carefully, looking out for incorrect spellings, comma splices, passive voice, improper formatting and citation, and typos.

Please follow these instructions: a)Answer each of the questions in more than 8 well-written sentences. b)Some questions may require a bit of research beyond the assigned articles. c)Cite your sources correctly both in your answers and at the bottom of the page. d)Provide your answers to each question in the space immediately below each question. 1. This week, both Runge and Guj have lectures on inflation and discounted cash flow. Why should inflation be brought into the equation? 2. Mineral property (project) calculations fall into three categories or approaches. Using this week�s reading material from Chatterjee and Guz, describe, discuss, and apply the market- based approach. 3. Mineral property (project) calculations fall into three categories or approaches. Using this week�s reading material from Chatterjee and Guz, describe, discuss, and apply the cost/asset-based based approach. 4. Mineral property (project) calculations fall into three categories or approaches. Using this week�s reading material from Chatterjee and Guz, describe, discuss, and apply the income-based based approach.

Please follow these instructions:

a)Answer each of the questions in more than 8 well-written sentences.
b)Some questions may require a bit of research beyond the assigned articles.
c)Cite your sources correctly both in your answers and at the bottom of the page.
d)Provide your answers to each question in the space immediately below each question.

1. This week, both Runge and Guj have lectures on inflation and discounted cash flow. Why should inflation be brought into the equation?

2. Mineral property (project) calculations fall into three categories or approaches. Using this week�s reading material from Chatterjee and Guz, describe, discuss, and apply the market- based approach.

3. Mineral property (project) calculations fall into three categories or approaches. Using this week�s reading material from Chatterjee and Guz, describe, discuss, and apply the cost/asset-based based approach.

4. Mineral property (project) calculations fall into three categories or approaches. Using this week�s reading material from Chatterjee and Guz, describe, discuss, and apply the income-based based approach.

Write a five to six (4-5) page paper that addresses the following. Develop an argument regarding the significance of marketing to organizational success in the 21st century. Assume you are charged with establishing a marketing campaign for a product that is in a mature stage of the product life cycle. Review the �Marketing and Promotions Process Model� and decipher which part of the process would be the most difficult for you as a marketing expert to implement. Be sure to provide the rationale for your position as well as how you would address the difficulties you identified. Determine whether you favor a centralized or decentralized system for marketing firms or departments. Explain your rationale. Use at least three to four (3-4) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources. Your assignment must follow these formatting requirements: Integrate creative strategies into planning, developing, implementation, and evaluation of an advertising approach. Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the title of the assignment, the student�s name, the professor�s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length. The specific course learning outcomes associated with this assignment are: Formulate an integrated marketing communications strategy to support a firm�s marketing objectives that incorporates an effective media plan, direct marketing and Internet-based applications, and other promotional activities to effectively communicate with customers. Develop an organizational concept to execute an integrated marketing communications strategy. Use technology and information resources to research issues in integrated marketing communications. Write clearly and concisely about integrated marketing communications using proper writing mechanics.

Write a five to six (4-5) page paper that addresses the following.
Develop an argument regarding the significance of marketing to organizational success in the 21st century.
Assume you are charged with establishing a marketing campaign for a product that is in a mature stage of the product life cycle. Review the �Marketing and Promotions Process Model� and decipher which part of the process would be the most difficult for you as a marketing expert to implement. Be sure to provide the rationale for your position as well as how you would address the difficulties you identified.
Determine whether you favor a centralized or decentralized system for marketing firms or departments. Explain your rationale.
Use at least three to four (3-4) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.
Your assignment must follow these formatting requirements:
Integrate creative strategies into planning, developing, implementation, and evaluation of an advertising approach.
Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student�s name, the professor�s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
Formulate an integrated marketing communications strategy to support a firm�s marketing objectives that incorporates an effective media plan, direct marketing and Internet-based applications, and other promotional activities to effectively communicate with customers.
Develop an organizational concept to execute an integrated marketing communications strategy.
Use technology and information resources to research issues in integrated marketing communications.
Write clearly and concisely about integrated marketing communications using proper writing mechanics.

The PICOT statement will provide a framework for your Capstone Project (The project students must complete during their final course in the RN-BSN program of study). Review the PICOT article “Evidence-Based Practice, Step by Step: Asking the Clinical Question: A Key Step in Evidence-Based Practice.” The first step of the EBP process is to develop a question from a practice problem. Start with the patient and identify the clinical problems or issues that arise from clinical care. Review the PICOT article “Evidence-Based Practice, Step by Step: Asking the Clinical Question: A Key Step in Evidence-Based Practice” along with the “Chapter 18: Using Research in Evidence-Based Nursing Practice” PowerPoint resource. Following the PICOT format, write a PICOT statement in an area of interest to you, which is applicable to your proposed Capstone Project. APA format is not required, but solid academic writing is expected. This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion

The PICOT statement will provide a framework for your Capstone Project (The project students must complete during their final course in the RN-BSN program of study). Review the PICOT article “Evidence-Based Practice, Step by Step: Asking the Clinical Question: A Key Step in Evidence-Based Practice.”

The first step of the EBP process is to develop a question from a practice problem. Start with the patient and identify the clinical problems or issues that arise from clinical care.

Review the PICOT article “Evidence-Based Practice, Step by Step: Asking the Clinical Question: A Key Step in Evidence-Based Practice” along with the “Chapter 18: Using Research in Evidence-Based Nursing Practice” PowerPoint resource.

Following the PICOT format, write a PICOT statement in an area of interest to you, which is applicable to your proposed Capstone Project.

APA format is not required, but solid academic writing is expected.

This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion

In an essay of 750-1,000 words, discuss the reliability of eyewitness testimony. Include a relevant court case in which eyewitness testimony was used to convict or acquit an individual. Discuss how the reasonable person standard applies to eyewitness testimony. Locate three relevant scholarly articles to support the information in your paper. Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required. This assignment uses a grading rubric. Instructors will be using the rubric to grade the assignment; therefore, students should review the rubric prior to beginning the assignment to become familiar with the assignment criteria and expectations for successful completion of the assignment. Rubrics 35.0 %The reliability of eyewitness testimony is discussed. The reliability of eyewitness testimony is not discussed. Uses no scholarly articles in the essay. The reliability of eyewitness testimony is minimally discussed. All issues may not be addressed in the discussion and the student exhibits an unclear understanding of the issues being discussed. Integrates information from less than three scholarly articles into the essay. The reliability of eyewitness testimony is discussed; discussion is cursory and includes few significant details. Integrates information from at least three scholarly articles into the essay. The reliability of eyewitness testimony is effectively discussed. All issues are addressed in the discussion and a clear understanding of the issues being discussed is exhibited. integrates information from at least three scholarly articles into the essay. The reliability of eyewitness testimony is effectively discussed. All issues are addressed in the discussion and a clear understanding of the issues being discussed is exhibited. Textual references and examples are used to enhance the discussion being made. Integrates information from at least three scholarly articles into the essay. 15.0 %How the reasonable person standard appears in the jury’s discussions. How the reasonable person standard appears in the jury’s discussions is not discussed. How the reasonable person standard appears in the jury’s discussions is minimally discussed. Few to no examples are given to enhance the discussion. How the reasonable person standard appears in the jury’s discussions is discussed. How the reasonable person standard appears in the jury’s discussions is effectively discussed. The reasonable person standard is well defined for the reader and specific examples are used to enhance the discussion. How the reasonable person standard appears in the jury’s discussions is clearly and effectively discussed. The reasonable person standard is well defined for the reader and specific examples are used to enhance the discussion. Transcripted discussion is used to show the appearance of the standard in the jury’s discussions. 20.0 %Student discusses a relevant court case in which eyewitness testimony was used to convict or acquit an individual. A relevant court case in which eyewitness testimony was used to convict or acquit an individual is not discussed. A relevant court case in which eyewitness testimony was used to convict or acquit an individual is minimally discussed. Relevant details are missing from the discussion. A relevant court case in which eyewitness testimony was used to convict or acquit an individual is discussed. Some relevant details are discussed. A relevant court case in which eyewitness testimony was used to convict or acquit an individual is effectively discussed. Case is well-detailed. A relevant court case in which eyewitness testimony was used to convict or acquit an individual is clearly and effectively discussed. Case is well-detailed and an additional personal analysis on this phenomenon is included. 20.0 %Organization and Effectiveness 7.0 %Thesis Development and Purpose Paper lacks any discernible overall purpose or organizing claim. Thesis and/or main claim are insufficiently developed and/or vague; purpose is not clear. Thesis and/or main claim are apparent and appropriate to purpose. Thesis and/or main claim are clear and forecast the development of the paper. It is descriptive and reflective of the arguments and appropriate to the purpose. Thesis and/or main claim are comprehensive. The essence of the paper is contained within the thesis. Thesis statement makes the purpose of the paper clear. 8.0 %Argument Logic and Construction Statement of purpose is not justified by the conclusion. The conclusion does not support the claim made. Argument is incoherent and uses noncredible sources. Sufficient justification of claims is lacking. Argument lacks consistent unity. There are obvious flaws in the logic. Some sources have questionable credibility. Argument is orderly, but may have a few inconsistencies. The argument presents minimal justification of claims. Argument logically, but not thoroughly, supports the purpose. Sources used are credible. Introduction and conclusion bracket the thesis. Argument shows logical progressions. Techniques of argumentation are evident. There is a smooth progression of claims from introduction to conclusion. Most sources are authoritative. Clear and convincing argument that presents a persuasive claim in a distinctive and compelling manner. All sources are authoritative. 5.0 %Mechanics of Writing (includes spelling, punctuation, grammar, language use) Surface errors are pervasive enough that they impede communication of meaning. Inappropriate word choice and/or sentence construction are used. Frequent and repetitive mechanical errors distract the reader. Inconsistencies in language choice (register), sentence structure, and/or word choice are present. Some mechanical errors or typos are present, but are not overly distracting to the reader. Correct sentence structure and audience-appropriate language are used. Prose is largely free of mechanical errors, although a few may be present. A variety of sentence structures and effective figures of speech are used. Writer is clearly in command of standard, written, academic English. 10.0 %Format 5.0 %Paper Format (Use of appropriate style for the major and assignment) Template is not used appropriately or documentation format is rarely followed correctly. Appropriate template is used, but some elements are missing or mistaken. A lack of control with formatting is apparent. Appropriate template is used. Formatting is correct, although some minor errors may be present. Appropriate template is fully used. There are virtually no errors in formatting style. All format elements are correct. 5.0 %Research Citations (In-text citations for paraphrasing and direct quotes, and reference page listing and formatting, as appropriate to assignment and style) No reference page is included. No citations are used. Reference page is present. Citations are inconsistently used. Reference page is included and lists sources used in the paper. Sources are appropriately documented, although some errors may be present. Reference page is present and fully inclusive of all cited sources. Documentation is appropriate and citation style is usually correct. In-text citations and a reference page are complete and correct. The documentation of cited sources is free of error. 100 %Total Weightage

In an essay of 750-1,000 words, discuss the reliability of eyewitness testimony.

Include a relevant court case in which eyewitness testimony was used to convict or acquit an individual.

Discuss how the reasonable person standard applies to eyewitness testimony.

Locate three relevant scholarly articles to support the information in your paper.

Prepare this assignment according to the APA guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required.

This assignment uses a grading rubric. Instructors will be using the rubric to grade the assignment; therefore, students should review the rubric prior to beginning the assignment to become familiar with the assignment criteria and expectations for successful completion of the assignment.

Rubrics

35.0 %The reliability of eyewitness testimony is discussed.
The reliability of eyewitness testimony is not discussed. Uses no scholarly articles in the essay.
The reliability of eyewitness testimony is minimally discussed. All issues may not be addressed in the discussion and the student exhibits an unclear understanding of the issues being discussed. Integrates information from less than three scholarly articles into the essay.
The reliability of eyewitness testimony is discussed; discussion is cursory and includes few significant details. Integrates information from at least three scholarly articles into the essay.
The reliability of eyewitness testimony is effectively discussed. All issues are addressed in the discussion and a clear understanding of the issues being discussed is exhibited. integrates information from at least three scholarly articles into the essay.
The reliability of eyewitness testimony is effectively discussed. All issues are addressed in the discussion and a clear understanding of the issues being discussed is exhibited. Textual references and examples are used to enhance the discussion being made. Integrates information from at least three scholarly articles into the essay.
15.0 %How the reasonable person standard appears in the jury’s discussions.
How the reasonable person standard appears in the jury’s discussions is not discussed.
How the reasonable person standard appears in the jury’s discussions is minimally discussed. Few to no examples are given to enhance the discussion.
How the reasonable person standard appears in the jury’s discussions is discussed.
How the reasonable person standard appears in the jury’s discussions is effectively discussed. The reasonable person standard is well defined for the reader and specific examples are used to enhance the discussion.
How the reasonable person standard appears in the jury’s discussions is clearly and effectively discussed. The reasonable person standard is well defined for the reader and specific examples are used to enhance the discussion. Transcripted discussion is used to show the appearance of the standard in the jury’s discussions.
20.0 %Student discusses a relevant court case in which eyewitness testimony was used to convict or acquit an individual.
A relevant court case in which eyewitness testimony was used to convict or acquit an individual is not discussed.
A relevant court case in which eyewitness testimony was used to convict or acquit an individual is minimally discussed. Relevant details are missing from the discussion.
A relevant court case in which eyewitness testimony was used to convict or acquit an individual is discussed. Some relevant details are discussed.
A relevant court case in which eyewitness testimony was used to convict or acquit an individual is effectively discussed. Case is well-detailed.
A relevant court case in which eyewitness testimony was used to convict or acquit an individual is clearly and effectively discussed. Case is well-detailed and an additional personal analysis on this phenomenon is included.
20.0 %Organization and Effectiveness

7.0 %Thesis Development and Purpose
Paper lacks any discernible overall purpose or organizing claim.
Thesis and/or main claim are insufficiently developed and/or vague; purpose is not clear.
Thesis and/or main claim are apparent and appropriate to purpose.
Thesis and/or main claim are clear and forecast the development of the paper. It is descriptive and reflective of the arguments and appropriate to the purpose.
Thesis and/or main claim are comprehensive. The essence of the paper is contained within the thesis. Thesis statement makes the purpose of the paper clear.
8.0 %Argument Logic and Construction
Statement of purpose is not justified by the conclusion. The conclusion does not support the claim made. Argument is incoherent and uses noncredible sources.
Sufficient justification of claims is lacking. Argument lacks consistent unity. There are obvious flaws in the logic. Some sources have questionable credibility.
Argument is orderly, but may have a few inconsistencies. The argument presents minimal justification of claims. Argument logically, but not thoroughly, supports the purpose. Sources used are credible. Introduction and conclusion bracket the thesis.
Argument shows logical progressions. Techniques of argumentation are evident. There is a smooth progression of claims from introduction to conclusion. Most sources are authoritative.
Clear and convincing argument that presents a persuasive claim in a distinctive and compelling manner. All sources are authoritative.
5.0 %Mechanics of Writing (includes spelling, punctuation, grammar, language use)
Surface errors are pervasive enough that they impede communication of meaning. Inappropriate word choice and/or sentence construction are used.
Frequent and repetitive mechanical errors distract the reader. Inconsistencies in language choice (register), sentence structure, and/or word choice are present.
Some mechanical errors or typos are present, but are not overly distracting to the reader. Correct sentence structure and audience-appropriate language are used.
Prose is largely free of mechanical errors, although a few may be present. A variety of sentence structures and effective figures of speech are used.
Writer is clearly in command of standard, written, academic English.
10.0 %Format

5.0 %Paper Format (Use of appropriate style for the major and assignment)
Template is not used appropriately or documentation format is rarely followed correctly.
Appropriate template is used, but some elements are missing or mistaken. A lack of control with formatting is apparent.
Appropriate template is used. Formatting is correct, although some minor errors may be present.
Appropriate template is fully used. There are virtually no errors in formatting style.
All format elements are correct.
5.0 %Research Citations (In-text citations for paraphrasing and direct quotes, and reference page listing and formatting, as appropriate to assignment and style)
No reference page is included. No citations are used.
Reference page is present. Citations are inconsistently used.
Reference page is included and lists sources used in the paper. Sources are appropriately documented, although some errors may be present.
Reference page is present and fully inclusive of all cited sources. Documentation is appropriate and citation style is usually correct.
In-text citations and a reference page are complete and correct. The documentation of cited sources is free of error.
100 %Total Weightage