Sanchez Company allows its employees to make personal copies without charge on the co

Carmen owns 10% of the stock of Fitness Design Corporation, and is its manager.Fitness Design reports taxable income of $70,000 and pays $60,000 in dividends to shareholders before considering payments to Carmen.Carmen receives a $50,000 salary.What is Carmen's income from Fitness Design?()

A、$6,000

B、$7,000

C、$50,000

D、$56,000

E、$57,000

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Marta finds a chest inscribed "Jack Sparrow" that contains $750,000 of cash while diving among the coral reefs off Key West, Florida.The US Customs and the DEA denied knowledge of the cash, so Marta keeps it.

I.Recognition will not occur because the windfall would not be considered as "derived from capital or from labor."

II.The All-inclusive Income Concept explains the recognition of the cash as income.

()

A、Only statement I is correct

B、Only statement II is correct

C、Both statements are correct

D、Neither statement is correct

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Santana Corporation operates a golf shop.It properly elected Subchapter S status on March 1 of the current year.Taxable income for the current year is $120, 000.What is Santana Corporation’s income tax liability?()

A、$0

B、$3,000

C、$18,000

D、$25,200

E、$40,800

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