Federal Income Tax Formula

FEDERAL INCOME TAX FORMULA Gross Income – Above the Line Deductions____ Adjusted Gross Income – Itemized or Standard Deduction – Exemptions_________________ Taxable Income x Applicable Marginal Tax Rates for Each Bracket Tax Liability – Tax Credits_________________ = TAX OWED ABRIDGED INCOME TAX ACCOUNTING I. Gross Income [ § 61] — A. Wages, Salaries, and Tips B. Interest Income C. Dividend Income D. Other (Net) Income—Reduced by Deductible Expenses 1. State & Local Income Tax Refunds 2. Alimony Received 3. Business Income or Loss 4. Capital Gains or Losses 5. Taxable IRA Distributions, Pensions, & Annuities . Rents, Royalties, Partnerships, S-Corporations, Estates, Trusts 7. Unemployment Compensation & Social Security 8. Other Income II. Less â€Å"Above the Line† Deductions— A. Unreimbursed Qualified Moving Expenses B.? of Self-Employment Tax C. Self-employed Health Insurance Deduction D. IRA Deduction E. Payments to Keogh R etirement Plan F. Penalty on Early Withdrawal of Savings G. Student Loan Interest Deduction H. Alimony Paid I. Tuition and Fees Deduction J. Depreciation Deduction ———————————————————-â€Å"The Line† = Adjusted Gross Income (â€Å"AGI†) III.Less the Greater of (1) Itemized Deductions or (2) the Standardized Deductions— A. Itemized Deductions: 1. Medical and Dental 2. State Taxes 3. Interest Expense on Qualified Mortgage Indebtedness 4. Casualty & Theft Losses 5. Miscellaneous Itemized Deductions i)Misc. Deductions Subject to 2% AGI Floor ii)Misc. Deductions Exempt from 2% AGI Floor B. Standard Deduction [ § 63] IV. Less Exemptions = Taxable Income V. Tax Liability = Taxable Income x Applicable Marginal Tax Rates VI. Less Tax Credits A. Historical Building Rehabilitation B. Renewable Energy C. Work Opportunity Tax Credit D. Qualif ying Child Tax Credit = TAX OWED

The Twilight Saga 3: Eclipse Chapter 5. IMPRINT

â€Å"ARE YOU OKAY, JAKE? CHARLIE SAID YOU WERE HAVING a hard time. . . . Isn't it getting any better?† His warm hand curled around mine. â€Å"‘S not so bad,† he said, but he wouldn't meet my eyes. He walked slowly back to the driftwood bench, staring at the rainbow-colored pebbles, and pulling me along at his side. I sat back down on our tree, but he sat on the wet, rocky ground rather than next to me. I wondered if it was so that he could hide his face more easily. He kept my hand. I started babbling to fillthe silence. â€Å"It's been so long since I was here. I've probably missed a ton of things. How are Sam and Emily? And Embry? Did Quil -?† I broke off mid-sentence, remembering that Jacob's friend Quil had been a sensitive subject. â€Å"Ah, Quil,† Jacob sighed. So then it must have happened – Quil must have joined the pack. â€Å"I'm sorry,† I mumbled. To my surprise, Jacob snorted. â€Å"Don't say that to him.† â€Å"What do you mean?† â€Å"Quil's not looking for pity. Just the opposite – he's jazzed. Totally thrilled.† This made no sense to me. All the other wolves had been so depressed at the idea of their friend sharing their fate. â€Å"Huh?† Jacob tilted his head back to look at me. He smiled and rolled his eyes. â€Å"Quil thinks it's the coolest thing that's ever happened to him. Part of it is finally knowing what's going on. And he's excited to have his friends back – to be part of the ‘in crowd.'† Jacob snorted again. â€Å"Shouldn't be surprised, I guess. It's so Quil.† â€Å"He likes it?† â€Å"Honestly . . . most of them do,† Jacob admitted slowly. â€Å"There are definitely good sides to this – the speed, the freedom, the strength . . . the sense of – of family. . . . Sam and I are the only ones who ever felt really bitter. And Sam got past that a long time ago. So I'm the crybaby now.† Jacob laughed at himself. There were so many things I wanted to know. â€Å"Why are you and Sam different? What happened to Sam anyway? What's his problem?† The questions tumbled out without room to answer them, and Jacob laughed again. â€Å"That's a long story.† â€Å"I told you a long story. Besides, I'm not in any hurry to get back,† I said, and then I grimaced as I thought of the trouble I would be in. He looked up at me swiftly, hearing the double edge in my words. â€Å"Will he be mad at you?† â€Å"Yes,† I admitted. â€Å"He really hates it when I do things he considers . . . risky.† â€Å"Like hanging out with werewolves.† â€Å"Yeah.† Jacob shrugged. â€Å"So don't go back. I'll sleep on the couch.† â€Å"That's a great idea,† I grumbled. â€Å"Because then he would come looking for me.† Jacob stiffened, and then smiled bleakly. â€Å"Would he?† â€Å"If he was afraid I was hurt or something – probably.† â€Å"My idea's sounding better all the time.† â€Å"Please, Jake. That really bugs me.† â€Å"What does?† â€Å"That you two are so ready to kill each other!† I complained. â€Å"It makes me crazy. Why can't you both just be civilized?† â€Å"Is he ready to kill me?† Jacob asked with a grim smile, unconcerned by my anger. â€Å"Not like you seem to be!† I realized I was yelling. â€Å"At least he can be a grown-up about this. He knows that hurting you would hurt me – and so he never would. You don't seem to care about that at all!† â€Å"Yeah, right,† Jacob muttered. â€Å"I'm sure he's quite the pacifist.† â€Å"Ugh!† I ripped my hand out of his and shoved his head away. Then I pulled my knees up to my chest and wrapped my arms tightly around them. I glared out toward the horizon, fuming. Jacob was quiet for a few minutes. Finally, he got up off the ground and sat beside me, putting his arm around my shoulders. I shook it off. â€Å"Sorry,† he said quietly. â€Å"I'll try to behave myself.† I didn't answer. â€Å"Do you still want to hear about Sam?† he offered. I shrugged. â€Å"Like I said, it's a long story. And very . . . strange. There're so many strange things about this new life. I haven't had time to tell you the half of it. And this thing with Sam – well, I don't know if I'll even be able to explain it right.† His words pricked my curiosity in spite of my irritation. â€Å"I'm listening,† I said stiffly. Out of the corner of my eye, I saw the side of his face pull up in a smile. â€Å"Sam had it so much harder than the rest of us. Because he was the first, and he was alone, and he didn't have anyone to tell him what was happening. Sam's grandfather died before he was born, and his father has never been around. There was no one there to recognize the signs. The first time it happened – the first time he phased – he thought he'd gone insane. It took him two weeks to calm down enough to change back. â€Å"This was before you came to Forks, so you wouldn't remember. Sam's mother and Leah Clearwater had the forest rangers searching for him, the police. People thought there had been an accident or something. . . .† â€Å"Leah?† I asked, surprised. Leah was Harry's daughter. Hearing her name sent an automatic surge of pity through me. Harry Clearwater, Charlie's life-long friend, had died of a heart attack this past spring. His voice changed, became heavier. â€Å"Yeah. Leah and Sam were high school sweethearts. They started dating when she was just a freshman. She was frantic when he disappeared.† â€Å"But he and Emily -â€Å" â€Å"I'll get to that – it's part of the story,† he said. He inhaled slowly, and then exhaled in a gust. I supposed it was silly for me to imagine that Sam had never loved anyone before Emily. Most people fall in and out of love many times in their lives. It was just that I'd seen Sam with Emily, and I couldn't imagine him with someone else. The way he looked at her . . . well, it reminded me of a look I'd seen sometimes in Edward's eyes – when he was looking at me. â€Å"Sam came back,† Jacob said, â€Å"but he wouldn't talk to anyone about where he'd been. Rumors flew – that he was up to no good, mostly. And then Sam happened to run in to Quil's grandfather one afternoon when Old Quil Ateara came to visit Mrs. Uley. Sam shook his hand. Old Quil just about had a stroke.† Jacob paused to laugh. â€Å"Why?† Jacob put his hand on my cheek and pulled my face around to look at him – he was leaning toward me, his face was just a few inches away. His palm burned my skin, like he had a fever. â€Å"Oh, right,† I said. It was uncomfortable, having my face so close to his with his hand hot against my skin. â€Å"Sam was running a temperature.† Jacob laughed again. â€Å"Sam's hand felt like he'd left it sitting on a hot stovetop.† He was so close, I could feel his warm breath. I reached up casually, to take his hand away and free my face, but wound my fingers through his so that I wouldn't hurt his feelings. He smiled and leaned back, undeceived by my attempt at nonchalance. â€Å"So Mr. Ateara went straight to the other elders,† Jacob went on. â€Å"They were the only ones left who still knew, who remembered. Mr. Ateara, Billy, and Harry had actually seen their grandfathers make the change. When Old Quil told them, they met with Sam secretly and explained. â€Å"It was easier when he understood – when he wasn't alone anymore. They knew he wouldn't be the only one affected by the Cullens' return† – he pronounced the name with unconscious bitterness – â€Å"but no one else was old enough. So Sam waited for the rest of us to join him. . . .† â€Å"The Cullens had no idea,† I said in a whisper. â€Å"They didn't think that werewolves still existed here. They didn't know that coming here would change you.† â€Å"It doesn't change the fact that it did.† â€Å"Remind me not to get on your bad side.† â€Å"You think I should be as forgiving as you are? We can't all be saints and martyrs.† â€Å"Grow up, Jacob.† â€Å"I wish I could,† he murmured quietly. I stared at him, trying to make sense of his response. â€Å"What?† Jacob chuckled. â€Å"One of those many strange things I mentioned.† â€Å"You . . . can't . . . grow up?† I said blankly. â€Å"You're what? Not . . . aging? Is that a joke?† â€Å"Nope.† He popped his lips on the P. I felt blood flood my face. Tears – tears of rage – filled my eyes. My teeth mashed together with an audible grinding sound. â€Å"Bella? What did I say?† I was on my feet again, my hands balled up into fists, my whole frame shaking. â€Å"You. Are. Not. Aging,† I growled through my teeth. Jacob tugged my arm gently, trying to make me sit. â€Å"None of us are. What's wrong with you?† â€Å"Am I the only one who has to get old? I get older every stinking day!† I nearly shrieked, throwing my hands in the air. Some little part of me recognized that I was throwing a Charlie-esque fit, but that rational part was greatly overshadowed by the irrational part. â€Å"Damn it! What kind of world is this? Where's the justice?† â€Å"Take it easy, Bella.† â€Å"Shut up, Jacob. Just shut up! This is so unfair!† â€Å"Did you seriously just stamp your foot? I thought girls only did that on TV.† I growled unimpressively. â€Å"It's not as bad as you seem to think it is. Sit down and I'll explain.† â€Å"I'll stand.† He rolled his eyes. â€Å"Okay. Whatever you want. But listen, I will get older . . . someday.† â€Å"Explain.† He patted the tree. I glowered for a second, but then sat; my temper had burned out as suddenly as it had flared and I'd calmed down enough to realize that I was making a fool of myself. â€Å"When we get enough control to quit . . . ,† Jacob said. â€Å"When we stop phasing for a solid length of time, we age again. It's not easy.† He shook his head, abruptly doubtful. â€Å"It's gonna take a really long time to learn that kind of restraint, I think. Even Sam's not there yet. ‘Course it doesn't help that there's a huge coven of vampires right down the road. We can't even think about quitting when the tribe needs protectors. But you shouldn't get all bent out of shape about it, anyway, because I'm already older than you, physically at least.† â€Å"What are you talking about?† â€Å"Look at me, Bells. Do I look sixteen?† I glanced up and down his mammoth frame, trying to be unbiased. â€Å"Not exactly, I guess.† â€Å"Not at all. Because we reach full growth inside of a few months when the werewolf gene gets triggered. It's one hell of a growth spurt.† He made a face. â€Å"Physically, I'm probably twenty-five or something. So there's no need for you to freak out about being too old for me for at least another seven years.† Twenty-five or something. The idea messed with my head. But I remembered that growth spurt – I remembered watching him shoot up and fill out right before my eyes. I remembered how he would look different from one day to the next. . . . I shook my head, feeling dizzy. â€Å"So, did you want to hear about Sam, or did you want to scream at me some more for things that are out of my control?† I took a deep breath. â€Å"Sorry. Age is a touchy subject for me. That hit a nerve.† Jacob's eyes tightened, and he looked as if he were trying to decide how to word something. Since I didn't want to talk about the truly touchy stuff – my plans for the future, or treaties that might be broken by said plans, I prompted him. â€Å"So once Sam understood what was going on, once he had Billy and Harry and Mr. Ateara, you said it wasn't so hard anymore. And, like you also said, there are the cool parts. . . .† I hesitated briefly. â€Å"Why does Sam hate them so much? Why does he wish I would hate them?† Jacob sighed. â€Å"This is the really weird part.† â€Å"I'm a pro at weird.† â€Å"Yeah, I know.† He grinned before he continued. â€Å"So, you're right. Sam knew what was going on, and everything was almost okay. In most ways, his life was back to, well, not normal. But better.† Then Jacob's expression tightened, like something painful was coming. â€Å"Sam couldn't tell Leah. We aren't supposed to tell anyone who doesn't have to know. And it wasn't really safe for him to be around her – but he cheated, just like I did with you. Leah was furious that he wouldn't tell her what was going on – where he'd been, where he went at night, why he was always so exhausted – but they were working it out. They were trying. They really loved each other.† â€Å"Did she find out? Is that what happened?† He shook his head. â€Å"No, that wasn't the problem. Her cousin, Emily Young, came down from the Makah reservation to visit her one weekend.† I gasped. â€Å"Emily is Leah's cousin?† â€Å"Second cousins. They're close, though. They were like sisters when they were kids.† â€Å"That's . . . horrible. How could Sam . . . ?† I trailed off, shaking my head. â€Å"Don't judge him just yet. Did anyone ever tell you . . . Have you ever heard of imprinting?† â€Å"Imprinting?† I repeated the unfamiliar word. â€Å"No. What's that mean?† â€Å"It's one of those bizarre things we have to deal with. It doesn't happen to everyone. In fact, it's the rare exception, not the rule. Sam had heard all the stories by then, the stories we all used to think were legends. He'd heard of imprinting, but he never dreamed . . .† â€Å"What is it?† I prodded. Jacob's eyes strayed to the ocean. â€Å"Sam did love Leah. But when he saw Emily, that didn't matter anymore. Sometimes . . . we don't exactly know why . . . we find our mates that way.† His eyes flashed back to me, his face reddening. â€Å"I mean . . . our soul mates.† â€Å"What way? Love at first sight?† I snickered. Jacob wasn't smiling. His dark eyes were critical of my reaction. â€Å"It's a little bit more powerful than that. More absolute.† â€Å"Sorry,† I muttered. â€Å"You're serious, aren't you?† â€Å"Yeah, I am.† â€Å"Love at first sight? But more powerful?† My voice still sounded dubious, and he could hear that. â€Å"It's not easy to explain. It doesn't matter, anyway.† He shrugged indifferently. â€Å"You wanted to know what happened to Sam to make him hate the vampires for changing him, to make him hate himself. And that's what happened. He broke Leah's heart. He went back on every promise he'd ever made her. Every day he has to see the accusation in her eyes, and know that she's right.† He stopped talking abruptly, as if he'd said something he hadn't meant to. â€Å"How did Emily deal with this? If she was so close to Leah . . . ?† Sam and Emily were utterly right together, two puzzle pieces, shaped for each other exactly. Still . . . how had Emily gotten past the fact that he'd belonged to someone else? Her sister, almost. â€Å"She was real angry, in the beginning. But it's hard to resist that level of commitment and adoration.† Jacob sighed. â€Å"And then, Sam could tell her everything. There are no rules that can bind you when you find your other half. You know how she got hurt?† â€Å"Yeah.† The story in Forks was that she was mauled by a bear, but I was in on the secret. Werewolves are unstable, Edward had said. The people near them get hurt. â€Å"Well, weirdly enough, that was sort of how they resolved things. Sam was so horrified, so sickened by himself, so full of hate for what he'd done. . . . He would have thrown himself under a bus if it would have made her feel better. He might have anyway, just to escape what he'd done. He was shattered. . . . Then, somehow, she was the one comforting him, and after that. . . .† Jacob didn't finish his thought, and I sensed the story had gotten too personal to share. â€Å"Poor Emily,† I whispered. â€Å"Poor Sam. Poor Leah. . . .† â€Å"Yeah, Leah got the worst end of the stick,† he agreed. â€Å"She puts on a brave face. She's going to be a bridesmaid.† I gazed away, toward the jagged rocks that rose from the ocean like stubby broken-off fingers on the south rim of the harbor, while I tried to make sense of it all. I could feel his eyes on my face, waiting for me to say something. â€Å"Did it happen to you?† I finally asked, still looking away. â€Å"This love-at-first-sight thing?† â€Å"No,† he answered briskly. â€Å"Sam and Jared are the only ones.† â€Å"Hmm,† I said, trying to sound only politely interested. I was relieved, and I tried to explain my reaction to myself. I decided I was just glad he didn't claim there was some mystical, wolfy connection between the two of us. Our relationship was confusing enough as it was. I didn't need any more of the supernatural than I already had to deal with. He was quiet, too, and the silence felt a little awkward. My intuition told me that I didn't want to hear what he was thinking. â€Å"How did that work out for Jared?† I asked to break the silence. â€Å"No drama there. It was just a girl he'd sat next to in school every day for a year and never looked at twice. And then, after he changed, he saw her again and never looked away. Kim was thrilled. She'd had a huge crush on him. She'd had his last name tacked on to the end of hers all over in her diary.† He laughed mockingly. I frowned. â€Å"Did Jared tell you that? He shouldn't have.† Jacob bit his lip. â€Å"I guess I shouldn't laugh. It was funny, though.† â€Å"Some soul mate.† He sighed. â€Å"Jared didn't tell us anything on purpose. I already told you this part, remember?† â€Å"Oh, yeah. You can hear each other's thoughts, but only when you're wolves, right?† â€Å"Right. Just like your bloodsucker.† He glowered. â€Å"Edward,† I corrected. â€Å"Sure, sure. That's how come I know so much about how Sam felt. It's not like he would have told us all that if he'd had a choice. Actually, that's something we all hate.† The bitterness was abruptly harsh in his voice. â€Å"It's awful. No privacy, no secrets. Everything you're ashamed of, laid out for everyone to see.† He shuddered. â€Å"It sounds horrible,† I whispered. â€Å"It is sometimes helpful when we need to coordinate,† he said grudgingly. â€Å"Once in a blue moon, when some bloodsucker crosses into our territory. Laurent was fun. And if the Cullens hadn't gotten in our way last Saturday . . . ugh!† he groaned. â€Å"We could have had her!† His fists clenched into angry balls. I flinched. As much as I worried about Jasper or Emmett getting hurt, it was nothing like the panic I felt at the idea of Jacob going up against Victoria. Emmett and Jasper were the closest thing to indestructible I could imagine. Jacob was still warm, still comparatively human. Mortal. I thought of Jacob facing Victoria, her brilliant hair blowing around her oddly feline face . . . and shuddered. Jacob looked up at me with a curious expression. â€Å"But isn't it like that for you all the time? Having him in your head?† â€Å"Oh, no. Edward's never in my head. He only wishes.† Jacob's expression became confused. â€Å"He can't hear me,† I explained, my voice a tiny bit smug from old habit. â€Å"I'm the only one like that, for him. We don't know why he can't.† â€Å"Weird,† Jacob said. â€Å"Yeah.† The smugness faded. â€Å"It probably means there's something wrong with my brain,† I admitted. â€Å"I already knew there was something wrong with your brain,† Jacob muttered. â€Å"Thanks.† The sun broke through the clouds suddenly, a surprise I hadn't been expecting, and I had to narrow my eyes against the glare off the water. Everything changed color – the waves turned from gray to blue, the trees from dull olive to brilliant jade, and the rainbow-hued pebbles glittered like jewels. We squinted for a moment, letting our eyes adjust. There were no sounds besides the hollow roar of the waves that echoed from every side of the sheltered harbor, the soft grinding of the stones against each other under the water's movement, and the cry of gulls high overhead. It was very peaceful. Jacob settled closer to me, so that he was leaning against my arm. He was so warm. After a minute of this, I shrugged out of my rain jacket. He made a little sound of contentment in the back of his throat, and rested his cheek on the top of my head. I could feel the sun heat my skin – thought it was not quite as warm as Jacob – and I wondered idly how long it would take me to burn. Absentmindedly, I twisted my right hand to the side, and watched the sunlight glitter subtly off the scar James had left there. â€Å"What are you thinking about?† he murmured. â€Å"The sun.† â€Å"Mmm. It's nice.† â€Å"What are you thinking about?† I asked. He chuckled to himself. â€Å"I was remembering that moronic movie you took me to. And Mike Newton puking all over everything.† I laughed, too, surprised by how time had changed the memory. It used to be one of stress, of confusion. So much had changed that night. . . . And now I could laugh. It was the last night Jacob and I had had before he'd learned the truth about his heritage. The last human memory. An oddly pleasant memory now. â€Å"I miss that,† Jacob said. â€Å"The way it used to be so easy . . . uncomplicated. I'm glad I've got a good memory.† He sighed. He felt the sudden tension in my body as his words triggered a memory of my own. â€Å"What is it?† he asked. â€Å"About that good memory of yours . . .† I pulled away from him so that I could read his face. At the moment, it was confused. â€Å"Do you mind telling me what you were doing Monday morning? You were thinking something that bothered Edward.† Bothered wasn't quite the word for it, but I wanted an answer, so I thought it was best not to start out too severely. Jacob's face brightened with understanding, and he laughed. â€Å"I was just thinking about you. Didn't like that much, did he?† â€Å"Me? What about me?† Jacob laughed, with a harder edge this time. â€Å"I was remembering the way you looked that night Sam found you – I've seen it in his head, and it's like I was there; that memory has always haunted Sam, you know. And then I remembered how you looked the first time you came to my place. I bet you don't even realize what a mess you were then, Bella. It was weeks before you started to look human again. And I remembered how you always used to have your arms wrapped around yourself, trying to hold yourself together. . . .† Jacob winced, and then shook his head. â€Å"It's hard for me to remember how sad you were, and it wasn't my fault. So I figured it would be harder for him. And I thought he ought to get a look at what he'd done.† I smacked his shoulder. It hurt my hand. â€Å"Jacob Black, don't you ever do that again! Promise me you won't.† â€Å"No way. I haven't had that much fun in months.† â€Å"So help me, Jake -â€Å" â€Å"Oh, get a grip, Bella. When am I ever going to see him again? Don't worry about it.† I got to my feet, and he caught my hand as I started to walk away. I tried to tug free. â€Å"I'm leaving, Jacob.† â€Å"No, don't go yet,† he protested, his hand tightening around mine. â€Å"I'm sorry. And . . . okay, I won't do it again. Promise.† I sighed. â€Å"Thanks, Jake.† â€Å"Come on, we'll go back to my house,† he said eagerly. â€Å"Actually, I think I really do need to go. Angela Weber is expecting me, and I know Alice is worried. I don't want to upset her too much.† â€Å"But you just got here!† â€Å"It feels that way,† I agreed. I glared up at the sun, somehow already directly overhead. How had the time passed so quickly? His eyebrows pulled down over his eyes. â€Å"I don't know when I'll see you again,† he said in a hurt voice. â€Å"I'll come back the next time he's away,† I promised impulsively. â€Å"Away?† Jacob rolled his eyes. â€Å"That's a nice way to describe what he's doing. Disgusting parasites.† â€Å"If you can't be nice, I won't come back at all!† I threatened, trying to pull my hand free. He refused to let go. â€Å"Aw, don't be mad,† he said, grinning. â€Å"Knee-jerk reaction.† â€Å"If I'm going to try to come back again, you're going to have to get something straight, okay?† He waited. â€Å"See,† I explained. â€Å"I don't care who's a vampire and who's a werewolf. That's irrelevant. You are Jacob, and he is Edward, and I am Bella. And nothing else matters.† His eyes narrowed slightly. â€Å"But I am a werewolf,† he said unwillingly. â€Å"And he is a vampire,† he added with obvious revulsion. â€Å"And I'm a Virgo!† I shouted, exasperated. He raised his eyebrows, measuring my expression with curious eyes. Finally, he shrugged. â€Å"If you can really see it that way . . .† â€Å"I can. I do.† â€Å"Okay. Just Bella and Jacob. None of those freaky Virgos here.† He smiled at me, the warm, familiar smile that I had missed so much. I felt the answering smile spread across my face. â€Å"I've really missed you, Jake,† I admitted impulsively. â€Å"Me, too,† his smile widened. His eyes were happy and clear, free for once of the angry bitterness. â€Å"More than you know. Will you come back soon?† â€Å"As soon as I can,† I promised.

The Origins and Implications of Bebop of Dizzy Gillespie

The evolution of jazz represents not just the musical maturity and divergences in African-American music but also a fundamental departure from the stereotypes and socio-cultural issues that have been facing African-Americans. Jazz which is commonly regarded by critics as an African music reeking with sexual innuendos had experienced its most dramatic and most important change in the introduction of Bebop.Bebop therefore represents the departure from classical jazz and ushered the era of young black musicians seeking to establish their own ground in the United States and the world.Pioneered by gifted musicians such as Dizzy Gillespie, the Bebop era during the 1940s-1950s is considered to be the end of classical jazz and the start of modern jazz. This paper seeks to explore and evaluate the origins of Bebop and Afro-Cuban Jazz and how it had changed the landscape of jazz music including the social and cultural context by which it is created and performed. Drawing from the life story an d works of Dizzy Gillespie, this paper traces the contributions of Bebop in jazz and in modern society particularly among African-Americans.Dizzy Gillespie and the Origins and Rise of BebopThe principal figure of Bebop music has been John Birks Gillespie or more popularly known as Dizzy Gillespie. Considered as the founder of Bebop music, Dizzy Gillespie was an instrumental figure in the popularity of the transition of jazz to a more difficult and fast rhythms of bebop as emphasized in the 32nd notes and the familiar 2nd and 4th beats popular in Afro-Americans. Born in October 21, 1917 Gillespie's family moved to New York City in 1937 where he began to play the trumpet and worked with different artists through his job in different Orchestras.Even in his early years, Gillespie had been noted to change the chords based on the melodies in his performances. This is to be noted one of the primary deviations of jazz from bebop. Inspired by the earlier styles of Eldridge, Gillespie was alr eady known for his faster speed in playing the trumpet, utilization of chord changes and new rythms including the upper register notes above high C. His musical maturity was further honed when he met and collaborated with another bebop saxophonist player in Charlie Parker (Jazz at Lincoln Center, 9).In the 1940s, the composition of Gillespie which included Groovin' High, Woody ‘n You, Manteca, Salt Peanuts among others was found in mainstream jazz. In the middle of 1940s, bebop was already gaining strength in terms of number of musicians and followers. Bebop music emerged as a subcategory of jazz through the works of several African Americans who developed bebop as a combination of dancing, rhythm, harmony and the phrasing of the song. These were the primary deviation of bebop from jazz. The history of Bebop can be traced as early as the late 1930s through the works of Coleman Hawkins and Charlie Parker.However, the rise in the popularity of bebop started in the 52nd Street wh en David Gillespie together with Parker, Sarah Vaughan, and others has started to collaborate and develop the music. From there, the signal of the bebop era was welcomed together with the opening of the Onyx Club which has housed bebop musicians (Horricks, 5). Dizzy Gillespie did not only pioneer the popularity of bebop but was also considered to be as one of the more influential musicians of Afro-Cuban jazz which is also called the Spanish Tinge. To a large extent, the Afro-Cuban jazz was a direct descendant of the bebop music of Gillespie.Composed primarily of variety of music, Afro-Cuban jazz including the more popular ones in contemporary times are salsa, cha cha cha and merengue. The collaboration of Gillespie with Bauza during the time of bebop also ushered the era of Afro-Cuban jazz. With the influence of Gillespie, the song Manteca by Pozo was formed in the 52nd St. This development furthered the audience of bebop to include Cubop (Afro-Cuban jazz). Concurrently, the Cubop g ained a wider audience through the popularity of one of its variety- the mambo dance.Proponents and Opponents: Impact of Bebop and Afro-American Music on Jazz First, Bebop was instrumental not only in modernizing jazz but also in portraying the social and cultural modernization of African Americans. To a significant extent, the emergence of bebop music is considered to be the start of modernizing jazz in the context of Afro-American music. This type of music however should not be confined to jazz, music and the arts alone. According to Ramsey, bebop signifies the â€Å"African American responses to their experiences of modernity† (97).Thus, the bulwarks of Dizzy Gillespie's work together with bebop sessions in Harlem according to the author are drenched with counter cultural imagery. Concurrently, bebop is instrumental in the emergence of jazz as a means of social expression full of political and cultural commentaries. Thus, bebop is not just an autonomous art but rather one that is both social and art. Second, bebop became the music not only of black African-Americans but also of young white Americans and Europeans. Before the development of Jazz, many cultures such as those in Europe considers jazz to be overtly sexual and is the music of Black Americans.With the emergence of bebop in the 1940s, the misconception of jazz and African Americans allowed a wider audience base- it is no longer confined to more liberal societies and liberals but were tolerated by conservative societies (Deveaux, 527). Consequently, Gillespie and the rest of the young black performers together with young whites became a representation not just of the departure from the old Jazz but also a revolt and a criticism of the social and cultural beliefs of their ancestors (Ehrenberg, 236).To a significant extent, the changes in the notes, rhythm, chord, phrasing of jazz which ushered the era of bebop made the perception of jazz as sexual and for romantics changed. The popularity and the widening of the audience base therefore was one of the primary impacts of Gillespie and bebop. Third, despite the differences between bebop and jazz, some jazz fans were reluctant to accept the seeming racing and fragmented sound of bebop. However, more jazz fans were fascinated and excited by the new type of jazz being offered to them (Ehrenberg, 237).The niche of bebop was centered on the younger population (younger than the earlier jazz fans); this appeal was also attributed to the improvisation of the free structure in phrasing. Much like free verses that are popular today, bebop's spontaneity became a hit for the younger audience. Moreover, the difficulty in performing bebop from that of jazz elevated the status of bebop musicians. For one, the use of chord substitutions and alteration in chords leading to rapid changing in chord progressions limited the number of musicians who can play.This is because for one to perform a bop piece, the musician must be expert and extreme ly talented particularly with the development of confracts. Fourth, criticisms and opponents of bebop were further silenced upon the introduction of Gillespie and some musicians of a variety of bebop- the Cubop or the Afro-Cuban jazz. The Cubop whose precursor is bebop emerged with the combination of bebop and the music from Cuba and Spain. The advent of this type of music did not occur in Cuba however, as it was popularized in New York due to the influence of its proponents.The popularity and charisma of Gillespie had been largely credited for the success of the Afro-Cuban music who had been trying to carve a niche of their own for years. Jazz from Latin American, it should be remembered had few following because of the lack of mainstream exposure. Similar to bebop, Cubop derives its ingenuity from the rich cultural musical history of Latin America coupled with the free improvisation that was popularized by bebop. Termed as Descarga sessions or jamming in modern society, Cubop beca me popular in the US and other countries in the 1950s and 1960s.Consequently, it is also evident that Afro-Cuban jazz is largely African-American in nature. Both countries have the same history of being colonized and repressed for so long. Thus, similar to bebop, Cubop also talked about social and cultural issues similar to that of bebop. The Afro-Cuban jazz of the 1940s-1950s therefore was largely influenced by Gillespie and African musicians. However, due to the development among Cuban musicians, the 1950s and 1960s Cubop had been increasingly characterized by Cuban music. Conclusion The emergence of Bebop as pioneered by Gillespie was met with differing reactions from jazz followers and musicians.On one hand, critics regarded Bebop as the end of the classical jazz- it was a departure from the elite style and the romantic solemnity that jazz has been known for. Moreover, opponents of bebop argue that significantly, bebop has stripped jazz with the spirituality, romanticism and the blues that its ardent followers have loved before. Essentially, jazz has been viewed as an expression of emotionality and the deepest feelings of musicians and its followers. However, these opponents contend that Bebop dramatically changed jazz to open an era that will never look back.On the other hand, proponents of Bebop argue that it was Bebop who had brought jazz to the mainstream. Before, jazz is confined to the elite class and to African Americans. However, with the introduction of Bebop, even younger Blacks and Whites became followers of Bebop. Consequently, bebop redefined jazz: it is no longer the music of African Americans but rather, a universal music that everyone can enjoy. Moreover, the fast and the changing chords including the free phrasing in Bebop had excited former followers of jazz, reinvigorating their support for the music.Consequently, bebop was also responsible for the new genre in music including Afro-Cuban and the succeeding variations of jazz. Despite the critics of classical jazz lovers, the contribution of Dizzy Gillespie and Bebop in music and jazz history had been enormous. Musically, Bebop and Gillespie inspired young black musicians to create their own music: to come out of the box of their cultural limitations in order to create a venue of expression. Contemporary musicians for instance still experiment on the works of Gillespie and bebop. Gillespie was also responsible for popularizing jazz in mainstream society.For instance, jazz is now considered to be a part of the pop culture- something that cannot be said during the earlier parts of its development. Consequently, Bebop also created a departure of the usual love songs and blues in jazz to include significant social commentaries- thus, widening the base by which African American stages their freedom of expression, cultural values and social stands. Bebop did not only usher a new era in jazz music, its influence both musically and socially is still relevant in modern socie ty.Works CitedRamsey, Guthrie. Race Music: Black Cultures from Bebop to Hip-Hop.Berkeley; University of California Press. 2003.Jazz at Lincoln Center. The Rhythm Road: American Music Abroad. 2006.Retrieved 4 December at http://jazzatlincolncenter. org/TheRoad_noFl/pdf/Latin_Guide_English. pdf.Horricks, Raymond, Dizzy Gillespie and the Bebop Revolution, Hippocrene, 1984.DeVeaux, Scott. Constructing the Jazz Tradition: Jazz Historiography. Black American Literature Forum 25. 1991. 525-560.Ehrenberg, Lewis. Things to Come: Swing Bands, Bebop, and the Rise of a Postwar Jazz Scene; in Recasting America, edited by Larry May. University of Chicago Press. 1989.

Cost Behavior and Allocation Essay

Analyze the complexity of cost behaviors in health care organizations and describe how costs are classified according to their relationship with volume. Health services managers are vitally interested in how costs are affected by changes in volume. Before costs can be managed, one must have an understanding of how and why costs are being incurred. For, example medications dispensed from the pharmacy are variable costs items since the more often medications are dispensed to the patient, the higher to the total medication costs (Lang, 2012). In this example the cost is driven by the prescription of the medication for the patient, which leads to dispensing the medication and incurring the cost. If the medication is not prescribed the total cost would be zero. The salary of the Director of the Pharmacy is a fixed cost, at least over the short run because that person is paid the same salary regardless of how many, or how few, prescriptions they fill. The text defines the relationship between an organization’s total costs and volume as cost behavior or underlying cost structure, is used by mangers in planning, control, and decision making. The primary reason for defining and organization’s underlying cost structure is to provide healthcare managers with a tool for forecasting cost and profits at different volume levels (Gapenski, 2012). The cost structure of both fixed and variable costs- that is some of the costs are expected to be volume sensitive and some are not- is typical in healthcare organizations. Total variable costs increase or decrease proportionately as volume changes, but variable cost rate remains constant as long as volume remains within the relevant range. Fixed, costs, in contrast to total variable costs, remain unchanged as the volume varies. The Academy of Healthcare Management Journal states, when attempting to improve profitability by decreasing or controlling costs, cost behavior is particularly important. If activities are limited or decreased to lower variable costs without consideration of fixed costs profits may actually decrease. In conclusion, total costs are merely the sum of the two. Because total variable costs are tied to volume, total variable costs increase as the volume increases even though fixed costs remain constant. Discuss the importance of cost allocation and how it may be leveraged by health care organizations. Cost allocation is essentially a pricing process within the organization whereby managers allocate the costs of one department to other departments. Cost allocations within healthcare organizations must establish prices that proxy those that would be set under market conditions. Costs within a health services organization must be allocated. Overhead costs of the business, such as those incurred by administrators, facilities management personnel, financial staffs, and housekeeping and maintenance personnel must be allocated to those departments that generate revenues for the organization (Gapenski, 2012). The goal of cost allocation is to assign all of the costs of an organization to the activities that cause them to be incurred. Health services managers track and assign costs by individual patient, physician, diagnosis, reimbursement contract, and so on. Much of the motivation for more accurate cost allocation systems comes from the recipients of overhead services. Mangers at all levels within health services organizations are under pressure to optimize economic performance, which translates into reducing costs. To assign costs from one activity to another, two important elements must be identified: a cost pool and a cost driver. A cost pool is a grouping of costs that must be allocated, while a cost driver is the criterion upon which the allocation is made. Clearly, the proper allocation of overhead costs is essential to good decision making within health services organizations. In conclusion, revenues must exceed the total of both fixed costs and variable costs combines in order for an organization to be profitable.

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