Brockman Company is preparing its cash budget for the upcoming month. The budgeted beginning cash balance is expected to be $ 35 comma 000. Budgeted cash disbursements are $ 120 comma 000, while budgeted cash receipts are $ 127 comma 000. Brockman Company wants to have an ending cash balance of $ 48 comma 000. How much would Brockman Company need to borrow to achieve its desired ending cash balance?

Mai and chuck have been divorced since 2012. they have three boys, ages 6, 8, and 10. all of the boys live with mai and she receives child support from chuck. mai and chuck both work and the boys need child care before and after school. te boys attend the fun house day care center and mai paid them $2,000 and chuck paid them $3,000. mai's agi is $18,000 and chuck's is $29,000. mai will claim two of the boys as dependents. she signed form 8332 which allows chuck to claim one of the boys. who can take the child and dependent care credit?