176.Based on the purchase order #BME2-36561, which of the following statements is NOT true about shipping?
(A)The shipping address is The Boxley Machinery & Equipment Co. Inc, 206 W Main St, Louisa, VA 23093.
(B)The buyer requests the items to be shipped via FedEx.
(C)The estimated delivery date is within 5 business days from the date of sending the purchase order.
(D)The shipping method is determined by the supplier's terms and conditions.

47 丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？ (A)①③ (B)②④ (C)①②③ (D)①②③④

48 依遺產及贈與稅法相關規定，下列有關繼承財產為已在證券交易所上市之有價證券（以下簡稱上市股票）價值估定方式，何者錯誤？ (A)繼承開始日該上市股票有買賣價格者，依該日該上市股票之收盤價估定 (B)繼承開始日該上市股票無買賣價格者，依該日前最後一日該上市股票之收盤價估定 (C)繼承開始日為該上市股票除權除息日者，依該日後一個月內該上市股票各日收盤價之平均價格估定 (D)繼承開始日該上市股票價格有劇烈變動者，依繼承開始日前一個月內該上市股票各日收盤價之平均價格估定

49 關於遺產稅及贈與稅之申報規定，下列敘述何者正確？ (A)遺產稅應由納稅義務人於被繼承人死亡之日起 6 個月內，向死亡地主管稽徵機關申報 (B)贈與人在一年內贈與他人之財產總值超過贈與稅免稅額時，應於超過免稅額之贈與行為發生後 30 日內，向主管稽徵機關辦理申報 (C)同一贈與人在同一年內有兩次以上應申報納稅之贈與行為者，應分別申報計徵贈與稅 (D)稽徵機關於查悉死亡事實後，應於 10 日內通知依限申報

50 郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？ (A) 100 萬元 (B) 200 萬元 (C) 244 萬元 (D) 400 萬元

177.Based on the purchase order #BME2-36561, which of the following statements is NOT true about payment? (A)The buyer agrees to pay the total amount of $39,500 in full upon receipt of the invoice. (B)The buyer will make the payment within 14 days from the date of receiving the invoice. (C)The payment terms allow the buyer to make partial payments for the invoice. (D)In case of late payment, the buyer may be subject to a late payment charge of 5% of the total invoice amount per month or a flat fee of $500, whichever is higher.

178.Based on the purchase order #BME2-36561, what is most likely the last day for shipping the items? (A)April 4. (B)April 10. (C)April 15. (D)April 18.

179.What is the proposed plan for delivery according to the email? (A)Shipping a partial quantity within 5 business days. (B)Shipping all items within 5 business days. (C)Shipping a partial quantity within 6 business days. (D)Shipping all items within 6 business days.

180.What action is requested from Lilian Lee in response to the revised delivery plan? (A)Place a new purchase order. (B)Confirm the agreement by April 6. (C)Reject the proposal and request a full refund. (D)Contact the CEO of ETR Computing Corp. directly.

181.According to the voucher, what is the minimum order value required to avail the discount? (A)$1,500. (B)$1,600. (C)$1,700. (D)$1,800.

182.What category of items is eligible for the discount? (A)Clothing. (B)Accessories. (C)Footwear. (D)Home Decor.