10.

Bjork, a calendar year company, has the following income before income tax provision and estimated effective annual income tax rates for the first three quarters of 2017:

	Income Before Income Tax Quarter Provision	Estimated Effective Annual Tax Rate at the End of Quarter
First	$120,000	25%
Second	160,000	25%
Third	200,000	30%

Bjork's income tax provision in its interim income statement for the third quarter should be

A)

$74,000.

B)

$60,000.

C)

$50,000.

D)

$144,000.

11.	To determine whether a substantial portion of a firm's operations are explained by its segment information, the combined revenue from sales to unaffiliated customers of all reportable segments must constitute at least:
	A)	10% of the combined revenue of all operating segments.
	B)	75% of the combined revenue of all operating segments.
	C)	10% of the combined revenue from sales to unaffiliated customers of all operating segments.
	D)	75% of the combined revenue from sales to unaffiliated customers of all operating segments.