R9 Christa's return requirement (Q1-3)

jordanshl

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I’m having some issues regarding what you need to include to get to a return requirement.
The question mentions that Christa can live on 100k per year, is about to receive 50k for some art and has 1,120k in assets.
The return requirement I would look at is 100/1120 but the answer for question two subtracts the 50k receipt despite the fact that this is a one off.
Considering the prose says that she will look at her IPS every three years why on earth would you assume a one off receipt would be removed from her expenses?
 
The 50K is annual income from art sales, not a one off.
 
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