Jay's motivation to work decreased after he found out that newly recruited sales representatives are offered double what he was offered a year ago for the same position. Which of the following theories of motivation does this scenario illustrate?
a. Expectancy theory
b. Herzberg's two-factor theory
c. Alderfer's ERG Theory
d. Equity theory

Brody and tanya recently sold some land they owned for $150,000. they received the land five years ago as a wedding gift from brody's aunt jeanette. she had already given them cash equal to the annual exclusion during that year. aunt jeanette purchased the land many years ago when the property was worth $20,000. at the time of the gift, the property was worth $100,000 and aunt jeanette paid $47,000 in gift tax. what is the long term capital gain on the sale of the property