1- Tom worked for a messenger service owned by Dalton. While Tom was driving a Dalton-owned vehicle on business in Miami, he hit and injured Pedro, a pedestrian who resides in Alabama. Pedro brought a diversity action against Dalton in federal court in Florida on a theory of respondeat superior (principal-agent). Personal service was properly made, pursuant to FRCP 4(e)(2), on Dalton, a Florida resident. Dalton now wishes to implead Tom as a third-party defendant (if Dalton is held liable to Pedro, Dalton will be entitled to indemnity from Tom).Tom is a resident of Puerto Rico and lives in San Juan, a two-hour flight from Miami. Dalton caused a licensed process server to serve Tom personally at Tom's home in San Juan. Assume that Florida has no long-arm statute allowing state-court jurisdiction over any defendant who cannot be physically found with Florida. Does the federal court have personal jurisdiction over Dalton's third-party claim against Tom?

a. Yes, because Tom was a third-party defendant who was served within 100 miles of the federal courthouse.

b. No, because there is no Florida long-arm statute that would authorize state-court jurisdiction over Tom.

c. Yes, because service was properly made on Dalton within Florida, the state or district where the deferral suit is pending.

d. Yes, because Pedro, Dalton and Tom are all citizen of different states or districts.

e. None of the above.

2- Valuation Services (VS) section 100, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset (AICPA, Professional Standards) does not apply

a. To cases in which the value of a subject interest is provided to the member by the client or a third party, and the member does not apply valuation approaches and methods, as defined by VS section 100.

b. To cases of internal-use assignments from employers to employee members not in the practice accounting.

c. When it is not practical or reasonable to obtain or use relevant information, and as a result the unable to apply valuation approaches and methods that are described in VS section 100.

d. All of the above situations.