Which of the following is the formula for investment assuming that total assets employed is the measure? A. total assets available minus assets purchased for future expansion B. total assets available minus the sum of idle assets C. total assets available minus the sum of idle assets and assets purchased for future expansion D. total assets minus current liabilities

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)?