26. ABC Inc. plans to sell an asset for $23,000. The asset was acquired 5 years ago for $50,000 and was depreciated using the straight-line method with an expected life of 5 years. If ABCs tax rate is 21%, then the taxes owed on the sale will be:

:

A $2,000

B $3,00

C $4,100

D $5,200

E None of the above

Answer questions 27-30 using the following data:

eFirm inc. paid a quarterly dividend of $0.15 per share in May 2019. Important dividend-related events happened on the following dates. Answer questions 27-30 using this information.

A. Wednesday, May 8, 2019

B. Wednesday, April 17, 2019

C. Tuesday, April 16, 2019

D. Tuesday, April 2, 2019

27. The ex-dividend date was
28. The dividend declaration date was
29. The dividend payment date was
30. The holder-of-record date was