XYZ Company sold the following two machines in 2012: Machine A Machine B Cost $82,000 $60,000 Purchase Date April 1, 2007 January 1, 2010 Useful Life 6 years 5 years Salvage Value $4,000 $2,000 Depreciation Method Straight-Line Double-Declining Balance Date Sold July 1, 2012 August 1, 2012 Sales Price $20,000 $12,000 The journal entry to record the gain or loss on the sale of Machine B would include a:

Which stroke of the four-stroke cycle is shown in the above figure? a. power b. compression c. exhaust d. intake

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.

Kyle and alyssa paid $1,000 and $4,000 in qualifying expenses for their two daughters jane and jill, respectively, to attend the university of california. jane is a sophomore and jill is a freshman. kyle and alyssa's agi is $135,000 and they file a joint return. what is their allowable american opportunity tax credit after the credit phase-out based on agi is taken into account?