Tyson (48 years old) owns a traditional ira with a current balance of $50,000. the balance consists of $30,000 of deductible contributions and $20,000 of account earnings. tyson's marginal tax rate is 25%. convinced that his marginal tax rate will increase in the future, tyson receives a distribution of the entire $50,000 balance of his traditional ira. he retains $12,500 to pay tax on the distribution and he contributes $37,500 to a roth ira. what amount of income tax and penalty must tyson pay on this series of transactions? a. $0 income tax; $0 penalty. b. $12,500 income tax; $1,250 penalty. c. $12,500 income tax; $3,000 penalty. d. $12,500 income tax; $5,000 penalty.

Anheuser-busch inbev is considering you for an entry-level brand management position. you have been asked to prepare an analysis of the u.s. craft beer industry as part of the selection process. prepare a 3-5 page report that includes a description of the industry’s strategically relevant macro-environmental components, evaluates competition in the industry, assesses drivers of change and industry dynamics, and lists industry key success factors. the company’s management also asks that you propose the basic elements of a strategic action plan that will allow the company to improve its competitive position in the market for craft beer. you must provide a heading in your report for each of the required elements of the assignment.