During the current year, Swallow Corporation, a calendar year C corporation, has the following transactions. Income from operations Expenses from operations Dividends received from Brown Corporation $660,000 760,000 240,000 Click here to view the dividend received deduction table. a. Swallow Corporation owns 12% o Brown Corporation's stock. Swallow s taxable income deduction is after deducting the dividends received 70,000 Feedback after deducting the dividends b. Assume instead that Swallow Corporation owns 26% of Brown Corporation's stock. Swallows NOL received deduction is s EXHIBIT 3.2 Dividends Received Deduction Percentage of Ownership by Corporate Shareholder Less than 20% 20% or more (but less than 80%) 80% or more. The payor corporation must be a member of an affiliated group with the recipient corporation Deduction Percentage 50% 65% 1006

Which of the following is true about presentation methods for providing training? audiovisual techniques are most effective when they are used alone. mobile technologies include training methods such as on-the-job training, simulations, business games and case studies, behavior modeling, interactive video, and web-based training that require the trainee to be actively involved in learning. the typical users for teleconferencing include employees who are part of a workforce that spends most of its time traveling, visiting customers or various company locations and has limited time available to spend in traditional training activities. webcasting involves classroom instructions that are provided online through live broadcasts. classroom instruction is no longer a popular training method because of new technologies such as interactive video and computer-assisted instruction.