Phân tích 4 chiến lược của IKEA trong việc đáp ứng 2 mục tiêu tạo sự hài lòng của khách hàng và giảm thiểu chi phí "logistics"

Coop inc. owns 40% of chicken inc., both coop and chicken are corporations. chicken pays coop a dividend of $10,000 in the current year. chicken also reports financial accounting earnings of $20,000 for that year. assume coop follows the general rule of accounting for investment in chicken. what is the amount and nature of the book-tax difference to coop associated with the dividend distribution (ignoring the dividends received deduction)?