Ajax computer company is an accrual method calendar year taxpayer. ajax has never advertised in the national media prior to this year. in november of this year, however, ajax paid $1 million for television advertising time during a "super" sporting event scheduled to take place in early february of next year. in addition, in november of this year the company paid $500,000 for advertising time during a professional golf tournament which will occur once in april of next year. what amount of these payments, if any, can ajax deduct this year?

When cell phones were first entering the market, they were relatively large and reception was undependable. all cell phones were essentially the same. but as the technology developed, many competitors entered, introducing features unique to their phones. today, cell phones are only a small fraction of the size and weight of their predecessors. consumers can buy cell phones with color screens, cameras, internet access, daily planners, or voice activation (and any combination of these features). the history of the cell phone demonstrates what marketing trend?