As of june 30, 2018 (the computation date for the 2019 tax rate), amanda company had a negative balance of $1,015 in its unemployment reserve account in state a. the company's average payroll over the last three 12-month periods amounted to $525,000. the unemployment compensation law of state a provides that the tax rate of an employer who has a negative balance on the computation date shall be 7.2% during the following calendar year. using the tax rate schedule presented below, compute the following:
a. what is the smallest voluntary contribution that amanda co. should make in order to effect a change in its tax rate? that is, bring the reserve ratio to 0.0% or more, but less than 1.0% for a contribution rate of 6.7%.b. what is the amount of tax savings as a result of the voluntary contribution if amanda co.'s taxable payroll for 2013 is $650,000? i'm coming up with $1,015 for the first part, and a tax savings of $3,250 for the second part. am i correct?

Nell and kirby are in the process of negotiating their divorce agreement. what should be the tax consequences to nell and kirby if the following, considered individually, became part of the agreement? a. in consideration for her one-half interest in their personal residence, kirby will transfer to nell stock with a value of $200,000 and $50,000 of cash. kirby's cost of the stock was $150,000, and the value of the personal residence is $500,000. they purchased the residence three years ago for $300,000.nell's basis for the stock is $ xkirby's basis in the house is $ xb. nell will receive $1,000 per month for 120 months. if she dies before receiving all 120 payments, the remaining payments will be made to her estate.the payments (qualify, do not qualify) as alimony and are (included in, excluded from) nell's gross income as they are received.c. nell is to have custody of their 12-year-old son, bobby. she is to receive $1,200 per month until bobby (1) dies or (2) attains age 21 (whichever occurs first). after either of these events occurs, nell will receive only $300 per month for the remainder of her life.$ x per month is alimony that is (included in, excluded from) nell's gross income, and the remaining $ x per month is considered (child support, property settlement) and is (nontaxable, taxable) to nell.