Dodd Corp. is preparing its December 31 financial statements and must determine the proper accounting treatment for the following situations: For the year ended December 31, Dodd has a loss carry forward of $180,000 available to offset future taxable income. However, there are no temporary differences. On December 30, Dodd received a $200,000 offer for its patent. Dodd's management is considering whether to sell the patent. The offer expires on February 28 of the next year. The patent has a carrying amount of $100,000 at December 31. Assume a current and future income tax rate of 21 percent. In its income statement, Dodd should recognize an increase in net income of:

An information technology analyst believes that they are losing customers on their website who find the checkout and purchase system too complicated. she adds a one-click feature to the website to make it easier, but finds that only about 99% of the customers are using it. she decides to launch an ad awareness campaign to tell customers about the new feature in the hope of increasing the percentage. she doesn't see much of a difference, so she hires a consultant to her. the consultant selects a random sample of recent purchases, tests the hypothesis that the ads produced no change against the alternative that the percent who use the one-click feature is now greater than 99%, and finds a p-value of 0.240.24. what conclusion is appropriate?