A taxpayer is trading real property used solely for business purposes for new real property to be used in his business. The real property originally cost $35,000 and he has taken $12,000 in depreciation. The old real property is currently worth $20,000 and the new real property wants in exchange is only worth $16,500. Teh other party agrees to give the taxpayer $3,500 in cash in addition to the new real property.What is the taxpayer’s basis in the new real property received?

Santa Fe purchased the rights to extract turquoise on a tract of land over a five-year period. Santa Fe paid $300,000 for extraction rights. A geologist estimated that Santa Fe will recover 5,000 pounds of turquoise. During the past several years, 4,000 pounds were extracted. During the current year, Santa Fe extracted 1,500 pounds of turquoise, which it sold for $250,000. What is Santa Fe’s cost depletion deduction for the current year?

Your roommate has a large boil on his back. The boil is very painful to touch, and is surrounded by an area of redness that is warm to the touch. He tells you that a friend is going to “pop” the boil later that evening when they are both home from school. You ask your roommate what they plan to use to open the boil, and he tells you he has a knife with a sharp point that they will use, and that they will wash it well with dishwashing liquid before they do the procedure.    Your roommate tells you his friend plans to wash his hands with soap and water before working on the boil, to get rid of all the bacteria on his skin and prevent the possibility of an infection. You tell him   a. that people have so many bacteria on their skin, it is impossible to remove them. Even washing with soap won’t remove any bacteria because they exist in biofilms on the skin.  b. the likely problem is not going to be hand bacteria but those on the back. Handwashing isn’t needed and won’t be effective.   c. that washing and scrubbing with soap is generally sufficient to control microbes in routine situations but that soap itself does not destroy many organisms, and sterile gloves should be used.  d. that washing and scrubbing with soap will be fine because the soap will destroy absolutely all hand bacteria, whether pathogenic or normal microbiota.   e. that people who are shower regularly are clean and don’t have any bacteria on them. There is no reason for handwashing before the “boil surgery”.

Data listed were obtained while an adult patient was receiving volume controlled ventilation with an FIO2 of 0.50. At 1300: Plateau pressure (cm H2O) – 30 PEEP – (cm H2O) – 0 PaO2 (torr) – 40 PvO2 (torr) – 28 B/P(mm Hg) – 140/90 At 1600: Plateau pressure – 35 PEEP – 6 PaO2 – 60 PvO2 – 39 B/P – 130/90 At 1700: Plateau pressure – 36 PEEP – 8 PaO2 – 65 PvO2 – 43 B/P – 130/95 At 1800: Plateau pressure – 40 PEEP – 10 PaO2 – 70 PvO2 – 45 B/P – 120/80 At 1900: Plateau pressure – 42 PEEP – 12 PaO2 – 75 PvO2 – 42 B/P – 100/80. Which of the levels of PEEP is best for this patient? 

Two hours after extubation, a patient develops inspiratory stridor and respiratory distress. A treatment with aerosolized racemic epinephrine decreases the inspiratory stridor and relieves the patient’s distress. The most like source of the airway problem is 

What measurements do we use to access a patient meets the criteria for extubation?  I. MEP II. Peak flow III. NIF IV. RSBI V. VC VI. Incentive spirometer

 A 65 kg female patient is currently on assist control with the following information:   Mode       AC                      pH            7.35 Freq         10                        PaCO2     50 mm Hg VT           600 ml                 PaO2        45 mmHg FIO2        .50                       HCO3       29 mEq/L PEEP         5                        BE            +3   What must be manipulated at this time?

Pressure support ventilation can be used in what modality? I. SIMV II. A/C III.CPAP IV. T-tube trial

Which medication is commonly administered to newborns after birth?

A nurse is assessing a client at 30 weeks gestation. Which findings indicate preterm labor?