Would the tax-planning strategy to sell but not lease back the primary manufacturing facility be a tax-planning strategy that is prudent and feasible? why or why not? additional facts — intraperiod allocation consideration assume that a valuation allowance of $105 million is recorded as of december 31, 2010 ($150 million deferred tax asset (dta) less $45 million reversing deferred tax liabilities ( further assume that during 2010, the company recognized a loss of $50 million in accumulated other comprehensive income (aoci) related to a pension adjustment from a loss in investment value. the company’s effective tax rate, without the recognition of a valuation allowance, is 37 percent. required: • question 6 — calculate the tax effect on the loss of $50 million recognized in aoci in 2010