Garner food company distributes to consumers coupons which may be presented (on or before a stated expiration date) to grocers for discounts on certain products of garner. the grocers are reimbursed when they send the coupons to garner. based on garner's experience, 50% of such coupons are redeemed. generally, one month elapses between the date a grocer receives a coupon from a consumer and the date garner receives it. during 2018 flavor issued two separate series of coupons as follows: expiration date price 1/1/18 $500,000 6/30/18 $236,000 7/1/18 $840,000 12/31/18 $350,000 the only journal entry recorded to date is: debit to coupon expense and credit to cash of $815,000. the december 31, 2018 balance sheet should include a liability for unredeemed coupons of: (a) $0.(b) $70,000.(c) $184,000.(d) $420,000

Cooper sues company a in state court in south carolina, where he lives, for negligence alleging personal injury and property damage of $100,000 after a truck driven by an employee of company a rear-ended his pickup truck. company a is incorporated in delaware, has its headquarters in new york, but does a substantial amount of business in south carolina. claiming diversity of citizenship, company a seeks removal to federal district court, but cooper opposes the motion. which of the following is true regarding whether the case may be properly removed to federal district court? the amount in controversy satisfies diversity requirements; and if company a's nerve center is in a state other than south carolina, then the case may be properly removed to federal court.the amount in controversy satisfies diversity requirements; and because company a is incorporated and has its headquarters in a state other than south carolina, the case may be properly removed to federal court.because the amount in controversy satisfies diversity requirements and company a is incorporated in a state other than south carolina, the case may be properly removed to federal court regardless of where company a's headquarters, nerve center, or principal place of business is located.because the amount in controversy satisfies diversity requirements and company a is headquartered in a state other than south carolina, the case may be properly removed to federal court regardless of where company a is incorporated and regardless of the location of its nerve center.because the amount in controversy fails to satisfy jurisdictional requirements, regardless of the location of company a, the case may not be removed to federal court.