Apractitioner is engaged to prepare a client's federal income tax return for 2013 and 2014. the practitioner files the 2013 return on the client's behalf. after the 2014 return is prepared, the client disputes the fees for the 2014 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2014 return. under irs circular no. 230, which records must the practitioner return to the client?

a.) notes the practitioner took when meeting with the client about the 2013 and 2014 tax returns.

b.) the engagement letter executed by the client for preparation of the 2014 federal income tax return.

c.) an appraisal the practitioner prepared in connection with the 2013 federal income tax return.

d.) schedules the practitioner prepared, which the client needs to file in its 2014 federal income tax return.

Needs to schedule the staffing of the center. it is open from 8am until midnight. larry has monitored the usage of the center at various times of the day and determined that the following number of computer consultants are required: time of dayminimum number of consultants required to be on duty8 am-noon4noon-4 pm84pm-8pm108pm-midnight6 two types of computer consultants can be hired: full-time and part-time. the full- time consultants work for eight consecutive hours in any of the shifts: morning (8am- 4pm), afternoon (noon-8pm) and evening (4pm-midnight). full-time consultants are paid $14 per hour. part-time consultants can be hired to work any of the four shifts listed in the table. part-time consultants are paid $12 per hour. an additional requirement is that during every time period, there must be at least two full-time consultants on duty for every part-time consultant on duty. larry would like to determine how many full-time and part-time consultants should work each shift to meet the above requirements at the minimum possible cost. formulate this as an lp problem. you must define your variables clearly

Why do police officers get paid less than professional baseball players?

Parks corporation is considering an investment proposal in which a working capital investment of $10,000 would be required. the investment would provide cash inflows of $2,000 per year for six years. the working capital would be released for use elsewhere when the project is completed. if the company's discount rate is 10%, the investment's net present value is closest to (ignore income taxes) ?