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11. The Dot Corporation has changed its year-end from a calendar year-end to August 31. The income for its short period from January 1 to

11. The Dot Corporation has changed its year-end from a calendar year-end to August 31. The income for its short period from January 1 to August 31 is $54,000. The tax for this short period is:
a.$2,040
b.$8,667
c.$11,340
d.$6,250

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