Consensus standards are:

On January 1, 2026 Rutherford had a basis in his Hayes Partnership interest of $5,000. Rutherford owns a 25% interest in Hayes Partnership. For 2026 Hayes Partnership reported the following items:    Ordinary business income $ 100,000   §1231 gain     15,000   Charitable contributions     25,000   Tax-exempt income       3,000   Bank of Fayetteville loan     12,000   What is Rutherford’s outside basis after adjustment for his share of these items?

Adams Corporation reported the following items of income and expenses for 2026:           Income from operations                                                 $525,000Dividends received from a 25% owned corporation    425,000Operating expenses                                                           540,000 What is Adams’s taxable income for 2026?

Benjamin is a 50% partner in the Harrison Partnership and has an outside basis of $26,000 at the end of the year prior to any distributions. On December 31, Benjamin receives a proportionate operating distribution of $16,000 cash and a parcel of land with a $24,000 fair value and an $18,000 basis to Harrison Partnership. What is Benjamin’s basis in the distributed property?

Martin and Hannah form Van Buren Corporation. Martin transfers land ($665,000 FMV; $492,000 A/B) in exchange for 50% of the Van Buren Corporation stock. Hannah transfers equipment that originally cost $880,000 on which she has taken $196,000 in depreciation deductions. The equipment has a FMV of $740,000. Hannah receives 50% of the Van Buren Corporation stock and $75,000 cash. Which statement below is correct?

Andrew transfers property ($920,000 A/B; $1,335,000 FMV) to Jackson Corporation in exchange for stock with a fair market value of $1,140,000 and $92,000 cash in a transaction that qualifies for deferral under §351. The corporation assumed a liability of $103,000 on the property transferred. What is Jackson Corporation’s basis in the property received in the exchange?

YOU WILL ONLY BE IMPLEMENTING PART A

Please list All of the components to the OT process? 

You received a referral from a physician “OT to evaluate patient for left sided awareness issues secondary to R CVA one week ago”. What is the Most appropriate assessment tool or tools for this patient if you have one hour to complete the evaluation process? 

You completed weightbearing strategies with a patient for his left UE due to left hemiparesis with increase abnormal tone. Your therpy session was 38 minutes in length. What is the CPT code and how much will you bill for your session?