Assume that pre-tax profit of $50,000 has been earned by a business, and the
owner/proprietor wants to withdraw all of the after-tax profit for personal use. Assume
the tax rate for a C corporation is 34%, while the rate for a person is 27%. The after-tax
earnings available under the corporate and proprietorship forms are:
A.for a corporation, $33,000; for a proprietorship, $36,500.
B.for a corporation, $23,760; for a proprietorship, $36,500.
C.for either a corporation or a proprietorship, $36,500.
D.for either a corporation or a proprietorship, $23,760.
The term structure of interest rates or yield curve is the pattern of interest rate yields for
debt securities that are similar in all respects except for differences in:
A.tax status.
B.liquidity.
C.risk of default.
D.term or maturity.