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.

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

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.

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.

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.

183.When does the voucher code expire? (A)March 31, 2024. (B)March 31, 2025. (C)March 31, 2029. (D)March 31, 2030.

184.What is the total discounted amount for the Accessories items after applying the voucher code? (A)$1,200. (B)$1,400. (C)$1,600. (D)$1,800.