Petra's programming competes on cost with wonderweb in the web design industry. both firms operate on a 90 percent learning curve, and neither firm is capable of increasing its cumulative output any further. how might petra's programming achieve a cost leadership position while maintaining customer satisfaction?

Coop inc. owns 40% of chicken inc., both coop and chicken are corporations. chicken pays coop a dividend of $10,000 in the current year. chicken also reports financial accounting earnings of $20,000 for that year. assume coop follows the general rule of accounting for investment in chicken. what is the amount and nature of the book-tax difference to coop associated with the dividend distribution (ignoring the dividends received deduction)?