The stock in Toucan Corporation is held equally by two brothers. Four years ago, the shareholders transfer property (basis of $200,000, fair market value of $220,000) to Toucan Corporation as a contribution to capital. In the current year and pursuant to a complete liquidation of Toucan, the property is distributed proportionately to the brothers. At the time of the distribution, the property had a fair market value of $40,000. What amount of loss will Toucan Corporation recognize on the distribution of the property?

freeborn women in ancient rome were citizens (cives), but could not vote or hold political office. because of their limited public role, women are named less frequently than men by roman historians. but while roman women held no direct political power, those from wealthy or powerful families could and did exert influence through private negotiations. exceptional women who left an undeniable mark on history range from lucretia and claudia quinta, whose stories took on mythic significance; fierce republican-era women such as cornelia, mother of the gracchi, and fulvia, who commanded an army and issued coins bearing her image; women of the julio-claudian dynasty, most prominently livia (58 bc-ad 29), who contributed to the formation of imperial mores; and the empress helena (c.250–330 ad), a driving force in promoting christianity.

women in the ancient greek world had few rights in comparison to male citizens. unable to vote, own land, or inherit, a woman’s place was in the home and her purpose in life was the rearing of children. this, though, is a general description, and when considering the role of women in ancient greece one should remember that information regarding specific city-states is often lacking, is almost always from male authors, and only in athens can their status and role be described in any great detail. neither are we sure of the practical and everyday application of the rules and laws that have survived from antiquity. we do know that spartan women were treated somewhat differently than in other states. for example, they had to do physical training like men, were permitted to own land, and could drink wine.

this statement is true.

forests are public goods, available for everybody. when usage of such a good becomes interesting for consumers and its usage increases, there can be a risk of overexploitation. it is a non rival good therefore, if one person consumes the good it does not reduce the availability for subsequent consumers.

these caracteristics require the establishment of measures in order to prevent the destruction of a commonly owned space, for example, to restrict the amount of people that have access to the same time.

i honestly have no idea