Green corporation has the following income and expense items for 2014. Sales revenue (all cash): $750,000 City of Flint bond interest: $ 100,000 Microsoft bond interest: $50,000 Wage expenses: $400,000 Do not calculate Green's tax liability-and just assume Green's total tax liability in 2014 is $100,000. Determine Green's effective tax rate (ETR) for 2014. Aaron sold an equipment to Josh. Aaron bought the equipment a few years ago for $80, and has taken a total $40 of accumulated depreciation deduction from it. In exchange, Josh gave $30 cash and his old car to Aaron. The car had a fair market value of $20. Josh also forgave a $10 debt that Aaron had owed him. Aaron also paid $2 as the selling fee. What is Aaron's realized gain or loss on the transaction