The CARES Act allows special treatment for net operating losses incurred in 2018, 2019, and 2020. Which of the following is not included in that special treatment?

Which term refers to the cost that motivates an economic decision

mark, a civil engineer, entered into a contract with david. as per the contract, mark agreed to design and build a house for david for a specified fee. mark provided david with an estimation of the total cost and the contract was mutually agreed upon. however, during construction, when mark increased the price due to a miscalculation on his part, david refused to pay the amount. this scenario is an example of a mistake.

When the amount for land is 36,000 and the amount paid for expenses is 10,000, the balance of total asset is