QUESTION 5 Which of the following calculations will yield return on investment (ROI)? Average annual net income/present value of investment O Average annual net income/book value of investment O Book value of investment/annual net income Annual net income/book value of investment QUESTION 6 Which of the following is NOT within the power of the Internal Revenue Service (IRS) under Internal Revenue Code (Section 482)? OAuthority to adjust international transfer prices O Authority to audit international transfer prices Authority to adjust a company's tax liability if the transfer price is deemed to be inappropriate Authority to stop intercompany transactions