We will continue talking about architecture and trying to get as much of it covered as possible. We spent a bit of our class period going over the paper, but I think that will benefit everybody in the end. We're going to talk about Minoan art and architecture to begin with. And ancient Minoa is part of a Bronze Age civilization in the Mediterranean, located in Crete, which is an island to the south of Greece right over here. Just to orient you, here's Egypt, here's the Mediterranean, here's our old friend Ur, and here's mainland Hellenic Greece. The Minoan civilization is really interesting for a number of reasons. One reason is it seems to have a strong, matrilineal cult of goddesses, like the fabulous snake goddess over here. And it also has a really different predilection for formal organizations than the Egyptian stuff we've been looking at, favoring the curvilinear, favoring the organic. If you look at the pottery here, you see these kind of wonderful swirly things. Or the pottery over here, the octopus vase, where curvilinear forms of the sea begin to wrap the bulging vessel in a way that is really sympathetic. The Minoans seem to have had writing, these scripts Linear A and Linear B. We still don't know how to break the code of Linear A, and after great labor Linear B was deciphered, and it is kind of lists. 40 mules, 20 barrels of grain, 16 olives. So I don't know if we should even bother with Linear A. The origins of architecture go back to this island of Crete, or at least the mythological description of the origins of architecture go back to the island of Crete and Minoan civilization, where we encounter Daedalus, the first architect, the mythological first architect, father of Icarus. Daedalus is a great builder and a great tinkerer and a great maker of edifices. And one of the things he did was make wings for his son Icarus so that Icarus could fly to the sun. That's always a good idea. I wonder how that's going to work out for Daedalus and Icarus. But just to show you how important the concept of Daedalus and Icarus are, in portrait of an artist as a young man, James Joyce names his protagonist, this young artist about to forge in the smithy of his soul the unrequited longings of his age. He names him Stephen Daedalus after the first architect. This is what happens to Icarus with his beautiful wings. The wings were feathers that had been held together with wax, and they worked beautifully, of course, until Icarus got too close to the sun, the wax melted, and he fell into the sea. The Renaissance artist Peter Bruegel did a painting of landscape with a fall of Icarus. It's a beautiful painting. Anybody see Icarus? Right, exactly. This is, ah, sorry, this is Icarus. He's this little leg stuck down here. And so the poet W.H. Auden wrote a poem about this, and it's kind of a great thing. It's the Musée des Beaux-Arts where this painting is held. About suffering, they were never wrong, the old masters. How well they understood its human position. How it takes place while someone else is eating, or opening a window, or just walking duly along. How when the aged are reverently, passionately waiting for the miraculous birth, there must always be children who did not specially want it to happen, skating on a pond at the edge of the wood. They never forgot that even the dreadful martyrdom in his course anyhow in a corner, some untidy spot, where dogs go on with their doggie life, and where the torturer's horse scratches its innocent behind on the tree. In Bruegel's Icarus, for instance, how everything turns away quite leisurely from the disaster. The plowman may have heard the splash, the forsaken cry, but for him it was not an important failure. It was shown as it had to on the white legs disappearing into the green water, and the expensive delicate chip that must have seen something amazing, a boy falling out of the sky, had somewhere to get to and sailed calmly along. So that was a bad little architectural first project for Daedalus, but a noble failure, that the queen of Knossos, the queen of Crete, Queen Pasafe, commissioned him for another important project. Always making important projects. She needed a mechanical cow. Sure she did. Why? She was in love with a bull, and she needed to find some kind of method that she could express her love physically with a bull. And so she needed a mechanical cow, and a guy who's willing to make wax wings to fly to the sun is also happy to make the mechanical cow. This painting is a wall painting from a villa in Pompeii showing Pasafe and Daedalus with the idea of a mechanical cow. She will climb inside its hollow belly and accomplish the mating she desires with a beautiful bull. This is a strange idea, the beautiful bull, but you see the image again and again in pottery. Pasafe gives birth to a child after her mating with a beautiful bull. And the child is half man, half bull. The child is the minotaur. And so this is Pasafe with her little baby minotaur, and this is a statue of the minotaur. I google beautiful bull because I wondered really, is there such a thing that's so alluring as a bull, that beautiful? And these are some of the images that came up. I think probably this is the kind of beautiful bull she saw. This is a Belgian blue bull which is famous for its genetic abnormality that causes the suppression of myostatin, which in turn causes a phenomenon known as double muscling. That's a beautiful bull. And this whole myth of the minotaur, the whole myth of the enchantment of Pasafe, enchanted so that she would fall in love with this bull, that was her doom, fascinated Picasso. And Picasso is probably one of the great pornographers of our age. If you like pornography but don't like art, Picasso will turn you around on that. So here Picasso is drawing a kind of scene of the mating of the bull and the queen inside the mechanical cow, and he's just crazy about that theme over and over again.  You would if you were half bull, half person. And so once again, Daedalus is called on in the mythological story to build something to contain the minotaur.  And every year you would feed the minotaur seven young men and seven young women, and that would be enough. So this is the palace of King Minos in Canalsos, very ancient. And you can see how people would think this is like a labyrinth. It probably wasn't anything like a labyrinth at all. It was probably some kind of very simple domestic space with store rooms.  And therefore the notion that this was some kind of device to trick the minotaur seems plausible. Seems like people could have understood that. The civilization of ancient Minoa was periodically interrupted by earthquakes and ultimately there was a fire in around 1380 BCE that wiped it off the earth or at least killed everybody or people dispersed because they were seafaring people. So if you look at the palace at Canalsos, you would say it must have been a pretty peaceful place. There are no signs of fortifications. There's no sign of any kind of defensive strategy. It really seems to be very much about an agrarian kingdom, a kind of agricultural kingdom with store rooms and so forth. If we look at the general organization, it's not really that crazy. But for practical purposes, one could call it a fried egg scheme. And so it's a very different kind of organization than the organization we had in Egypt. In Egypt we had a linear axis clearly organizing our procession through the building and clearly organizing our understanding of each of the spaces. And here it's a really different kind of organization. We have a very clearly defined center and then a kind of hodgepodge of elements that accrete at the perimeter, kind of like a fried egg. This is, the Minotaur finally gets killed by one of the great heroes of Greek mythology. Bye-bye Minotaur. And this is what the palace in Canalsos kind of looks like. And when I say kind of looks like, I mean it was a pile of rubble when Sir Arthur Evans got there in 1900. And quite a lot of what we have is Arthur Evans' reconstruction of it. And all of these early archaeologists were just so kind of willing to invent, so willing to put their own stamp on it. And the fact is Evans did so much that most of the archaeological work going on in Canalsos right now is preserving Arthur Evans' work, his 1900 work, and there's very little money left to actually deal with the ancient Minoan antiquities. I just want to show you some of these images. There's this same sensibility that we saw in the pottery on the wall painting. You know, beautiful curvilinear forms, forms from nature. There's a strange idea about the column where it tapers at the bottom and flares upward. Evans had fragments, he had column bases, and then he had column tops, and he extrapolated a lot of these geometries. And a lot of the picturesque decoration that we've been admiring is also largely his imagination, or the imagination of these Austrian artists that he had working with them. For example, if you see this famous painting of bull leaping, the little patches of white are the real bits of the fresco, and the brightly colored stuff is the stuff that the Austrians painted there. If you look at these magnificent maidens, I don't know if you can see it clearly enough, these little patches of pale colored stuff are the real fresco, and the rest of it's the invention. But it's beautiful stuff. Who cares how fake it is? So the other great Bronze Age civilization was in Mycenae. This is the land of the Homeric epics. This is where the House of Atreus was organized. And this is where the Palace of Agamemnon and all of the people who went over to Troy to bring Helen back came from it. She started quite a lot of trouble. So these are the sites. This is Cunasos, where we were before, looking at ancient Minoan civilization, and here we have Mycenae, Athens, and Troy, way over here. You probably know something about the Homeric epics, the Iliad and the Odyssey. The Iliad is all about the Trojan War, all about the battle with the people of Troy to bring Helen back and to reestablish sovereignty. And the Odyssey is all about the sea voyage and coming home. Images of the Odyssey in mythology. There's a great archeologist also in ancient Mycenae. In fact, this is a man who devoted himself to the study of all the archeological sites related to the Homeric epics. So he is kind of the great excavator of Troy, but he also excavated Mycenae in sites, the cities of Mycenae and Tyrens. Heinrich Schleeman. Very fancy man, I might add. He started stacking groceries and hurt his arm stacking groceries. So then he cornered the gold market in San Francisco, which is a nice way to move up in the world. Some of the grave goods found in Mycenae are things like this fabulous mask of Agamemnon, probably not Agamemnon, the combatant. But here's what a Mycenaean site looks like. This is the city of Mycenae. This is clearly a warfare in country. This is a very different kind of architecture. It's a very different way of occupying a site than we saw in Manoa.  And even the terrain has to do with fortification. It's on a hill, it's on the high ground, so that views can be commanded and you can protect yourself that way. The Masonry is pretty amazing of this enclosing wall. It's called Cyclopean Masonry, again from the mythological Cyclops, a giant that Odysseus encountered, because each of these blocks are something like six by three feet. They are impossible to imagine how people without sophisticated moving equipment could have brought them there. And in the complex of Mycenae, there are a couple of particularly strong figural architectural elements. One of them is the lion gate. If you look at the lion gate, you can see a kind of post and beam architecture happening over here. But we also see another idea about a different structural system, and that is corbelling.  And then the next block pushes down again. And so through slightly displacing each block with respect to the next one, you begin to get a structure. You begin to get something that spans. So there is a kind of hybrid system of post and beam and corbelling going on here. This is Mr. Schleeman climbing around on his lion gate. And here is a view of the procession through the lion gate. And as you move through the lion gate, you're coming into various deeper parts of the site, particularly something that is called by Schleeman the Treasury of Atreus. We see this kind of corbelled opening over here. And when we come into the Treasury of Atreus, it's probably not a Treasury at all. It's probably a tomb. But the corbelling strategy that we saw happening plain in the archways now is happening three-dimensional. So we get a corbelled dome. This entire beehive dome is created through this slight displacement of blocks. And it's an amazing span. It is 47 feet in diameter. That's kind of amazing for people, again, with very primitive technology to build something like that. And it's very high, 43 feet high. So here's a plan that shows you the procession through the channel in the rock, through the little entryway, the little triangular entryway, and into the tomb. So most of the architecture that we have is monumental or palatial. It is a fact of architectural history that not that much everyday ordinary architecture remains to us. However, we do have some evidence of what dwellings look like in ancient Mycenae. And that is the simple single-cell dwelling called the Megaron. And for those of us who look for origins, and that is everybody who thinks about architectural history, the Megaron is pretty interesting because it's so early and it's so elemental. I mean, if you look at the Megaron, it's almost like the little diagrams we were doing, with a square and a circle in the center of the square and an axis penetrating through that. So this centerpiece would have been a void wrapped by a lower space. And it kind of gives you everything you need to understand the basic organization of architectural procession. You have a really clear idea of center and enclosure, but you also have axis and procession, establishing hierarchy and frontality. So we went quite quickly through ancient Mycenae and Minoan civilizations. But when we come back next time, we will talk about the architecture of Hellenic Greece. And by Hellenic Greece, I mean the mainland culture of the Greeks.


So, in this Starfield video I will showcase to you 7 plus ship glitches, exploits, tips and tricks you need to know in regards to ship building, ranking up skills, associated with them and more. How's it going guys, my name's DPJ and if you do enjoy this video, leaving a like really helps out and if you like what you see and want to see more, be sure to subscribe. Your ships are a massive part of Starfield and there is a ton of things to do related to them, buying them, selling them, stealing them, building them, upgrading and even combat with them. It's clear there's loads to learn, well today guys I've been using 7 plus tips and tricks, glitches, exploits and things you need to know. Ok so we will start with the ship duplication glitch, yes what this does it allows you to duplicate any ship you have. The only negative to this is it overwrites your next in line ship, but this can be used to duplicate a ship you created if you want to branch off from said ship and try something else with it but keep the original. You can use this to sell expensive ships to make tons of money, I mean there's lots of things you can do with this. So to do this come to any ship service technician, and I definitely recommend you creating a manual save before you do this. So speak to the ship tech and go into your ship modifier. Here you will see me do this with a couple of ships. So firstly the scoping I made, I will make a tutorial on this by the way if you guys are interested in it so stay tuned by subbing for that if you haven't subbed already. So to do this it's really straight forward, on PC though you must use a controller as I do not think this works with mouse and keyboard. Now remember duping a ship will overwrite another ship you have, so if I only have one gold steel or buy another one, and it will overwrite the next in line so as you can see here next in line to my scorpion is the frontier, duping my scorpion will overwrite my frontier and give me two scorpions. So to do this guys hover above the ship you want to duplicate and simply press the ship build button and the tab across to the next ship button at the same time. For me on xbox that would be x and rb right bumper. Once you do this and if time correctly and it worked simply remove add or change anything unsaid ship. What this does is once you save it it confirms the new ship and there you will have it you have two of the exact same ship. It really is that easy guys, here again I will do it with my razor leaf, hover above it press x and that right bumper at the same time then edit the ship in any way you want and simply save it and there you have it duped. Now if you somehow messed this up remember you created that save, well should have. But yeah guys this is how you duplicate ships in starfield. Ok so next up guys I bring you another glitch which you can use to stack weapons in the same spot on your ship. What this means is you can realistically have as many weapons as the game lets you in the same spot on your ship. So if you have limited port spots to stack weapons on this one is definitely for you. Ok so how this works is actually quite simple. Again if I were you create a manual save before attempting this. Ok so I will demonstrate you this briefly on my scorpion. So go into that ship editor at any ship technician, hover above said weapon you want to stack in that same place and again this has to be done on controller as I don't believe it works on mouse and keyboard. So hover above said weapon simply press the duplicate button and edit button at the same time you have to do this twice. For me that is A and Y so press these both together twice fast. So A and Y together and then A and Y together again. If you do this right which can be a little tricky you will notice it working because the weapon damage in the bottom left will go up along the ships mass and well I guess you could abuse this until you get errors which you can't fix. For me it doesn't really help as I'm my scorpion which right now is my primary ship. I have countless spots I cancel out weapons too. So if you are limited and only once weapons in a certain place on your ship due to its design then hey this one is for you. Keep in mind you are applying weapons here even if it is in the same place so it will cost you that credit and that mass if you finalize it. But it also means you can do way more damage than normal without affecting your ship design wise. Pretty cool. Ok so next up guys we have an amazing glitch which allows you to apply parts to your ship that you haven't gotten a lot yet. This means if you haven't got ranks into that starship design and you are limited in what you can add to your ship this glitch completely skips that. It makes that starship design rank completely void. You really just don't need it. Also guys if you come to New Atlantis on Jameson upon the Alpha Century galaxy you can do all of this for free and I will show you how you can get those credits back you spend. Also I know equipping some items in a ship editor will require you to have that piloting scale ranked up to a 4 while there is a trick to this too which I will explain after. So at the new Atlantis ship technician this is how this glitch is done.  Ok so skip this dialogue and come down to this here I like to view and modify my ships. From here guys pick on any ship you want to upgrade. Don't matter what it is pick on it. I'm just going to go with my beautiful stronghold. Click on X on the console it's going to be ship builder and here we have it guys. Now if we pick an empty spot this is exactly how this works.  Now if you come down here guys actually we will go to something a bit bigger. Let's say what we got what we got engines why not ok so engines. As you can see at the very bottom there are three I haven't got on lock check. These as you can see bottom left are tied to starship design rank 4. But I can actually apply these to my ship easy. So what you do is find this spot real close to your ship so you see the cursor in the centre of your screen you want this real close to your ship. Now obviously you can still see it says add right down there but if it goes to edit it ain't working you need to find a place as close to your ship where it still says add. Now can you camera angles to do this it doesn't matter. I'm just going to go into this gap here it still says add and if I press A now you can see that everything I try and well put on my ship is highlighted in red. This is what you need it isn't highlighted in red this will not work that's why you need to be right next to your ship ok so now obviously I've still got these three things I cannot apply I haven't got them locked. But say if I go to any other thing that I have got unlocked then I click on it like that and I press down on my D pad I can scroll to the very bottom for the items that I haven't unlocked and then guys I can just fasten them in place and there you go it really is that simple it's that simple I can do this for anything I can do it for weapons I can do it for whatever so if I go into another space like that where it says add press A let's go to let's see what we've got scottable weapons I think I've gone the wrong way here if I come to the very bottom there's a few that I haven't got unlocked yet just like so in fact I may just delete that just so I can put it there get rid of that okay so I'll go back to a space right by your ship I mean it can be really close to your ship but if you do have gaps we can get your curse in where it still says add but I'm right it's even better so if we come to weapons you can see here right now so look if I go to let's say these I haven't got this is what I want to put on so if I go to one I have got unlocked click a it's red and press down on my d-pad scroll to the very bottom and now have it and I can apply it to my ship wherever I want to put it there you go I have it simple as that and this works with absolutely anything cargo it works with shields it works with landing date it works with everything guys it is really that easy and then guys you just simply back out and apply them and there you have it don't worry about that now because obviously I know what that is but don't worry about that you can resolve if you don't if you got issues or errors just simply press your well for me it start and it tells me there ship has more than three different weapons blah blah blah ship is using too much power engine yeah that doesn't matter obviously lies you'd you'd obviously delete the engines when you put these ones on that you haven't gotten locked same with your weapons don't worry about that but yes so you're obviously finalizing now once you finalized it it would take your credits and to get your credits back guys this is what you've got to do so you want to come down here now this is a well-known exploit but just in case you don't know come down this ramp and you want to go through this wall and if you don't know how this works is you can go through the wall right yeah so what you need is a melee weapon any melee weapon will do axe knife sword whatever then you want to go into third person now when you in third person with that melee weapon in your hand if you run jump and first block you teleport forward just like that what you want to do is run towards this wall jump and you want to land more or less on this line facing that wall and you should teleport straight through now you can do it multiple different ways you can stand on the spot and do it like well I'll showcase it here you have to be good at it you can do it that way you can stand here teleport backwards and do it I mean it's a bit fiddly but at the end of the day if you spend a lot of money you want your credits back and then you can run from afar and do it it's what some people do as well I was actually finding this easiest jump try and land there and teleport through but you need to go on that point of the wall and well once you're in you'll end up right here guys then guys you simply just jump up here now I have seen people say that this is being fixed I'm doing this currently the 20th of September it still works perfectly fine then guys the credits will be here so anything you spend will be here along with his 72,000 credits simple as that people now in regards to the piloting skill what you want to do guys is come to again Jameson the planet come to your star map if you're not here already again you're Atlantis I'm gonna select a planet of Jameson which is where you're at and you want to go to guys the Lodge area right here okay so from here guys you want to turn back around on yourself and you want to run in this direction this is by far the fastest way to level up that piloting to a rank four take you like 30 minutes tops so you want to go into this area right here you can see where we run towards go back into first person now put my weapon away okay so run up these stairs guys and what you need to do guys is if you haven't already speak to this guy right here once you speak to this guy and you start hop off his quest he sends you to basically what is like a museum I can't remember and you simply just press a few buttons and learn about the past of the Vanguard and UC and then guys you go straight to the flight simulator which you'll see in a quick second now once you've got to the flight simulator and you've done that part of the mission it's quite easy takes about five minutes you then have full access to go and use this flight simulator whenever you want to do this guys you simply come to this this elevator click a floor I can see you right there but I'm about Vanguard pilot simulator it really is this simple so in here guys you simply as going here enter the simulation and then you can just sit down and take out multiple ships wave after wave and completing this actual process just starting it restarting it doing it as much as you want because when you your ship gets destroyed in this simulator it doesn't affect you at all and you can just do this over and over and every ship you take out within this simulator guys to have counts towards that pilot in rank so yes use that until you get to a rank 4 it should take you about half an hour or less okay so next up and if you guys ain't at a stage of wanting to build your own ship yet you want to hold out and enjoy the rest of the game before you do this but you do want a ship which offers a lot of what you'd want from one well guys there is a ship you can purchase in this game which will do this job you are after for me this ship was called the stronghold this did everything I needed a ship to do now there are other ships you can purchase which will offer similarities but for me the stronghold is probably the best now this ship is available for you to purchase at more or less any time but it does cost a pretty penny I think it's close to 350 credits depending on your skills unlocked now you can earn this amount of credits in about five minutes if you use my chest exploit which I will link in the video description but hey once you do have enough credits however you've earned them you want to head to that Cheyenne galaxy that system and then to Aquila City which is upon Aquila once you are here guys head to that ship services technician where here he normally sells this ship it's a big piece of kit and again in my opinion there really isn't anything else you will need until it comes to building your own now if you come here and he hasn't got the stronghold for sale find and park your ass for 48 hours and it resets his stuck eventually guys he will have this ship for sale for you anything I can help you with hey what can I do for you I'm sure you can find something you like now there is a way to basically rotate ships you buy literally every 20 seconds and there can be some incredible ships here for you to buy this means you can simply just keep you set in ships to purchase over and over until you get one you've seen somewhere else or if you're looking for a particular design one with certain stats you can do this so find yourself a planet any planet doesn't really matter but you want to quickly build an outpost once you have that outpost done you can then simply build a landing pad with ship builder once you have done this guys you can then go to that terminal on that landing pad and see what ships are for sale here if there isn't one here that you like simply destroy the landing pad gain all those materials back used to craft it and simply guys craft another on the same spot here when you go back to that terminal the ships for sale will have rotated this means you can do this until you find that perfect ship for you now another trick you can use with a landing pad and ship builder that you have built an outpost is the ship builder itself these are by far the best places to actually build your very own ship because they hold 99% of the stock you can find within this game to build them if you go to a certain ship services technician let's say a new Atlantis they are missing a lot of other manufacturer parts we'd have to go to them direct to use their parts this means to finalize and save your ship if you start creating a new Atlantis but you wanted to add other parts to it you'd have to use placeholder items which will cost you to save it and then go to another manufacturer if you use it on your very own outpost with that ship builder there most of these parts 99% of these parts are ready and right there for you to use on your ship builder so yes guys keep that in mind when it comes to building your very own ship now building a ship on a outpost a landing pad means like I said you have 99% access to all the parts in one place now I say 99% of these parts because there's still certain ship vendors you can find across the galaxies that sell exclusive stuff there are six I believe in total there may be more if I've missed one please let me know down below in that comment section but I will showcase these to you today okay so first up we have the DMOS if you come to Seoul and then onto the DMOS Star Yard space station duck on make your way downstairs as I do on screen now the ship vendor will have indeed exclusive parts not found anywhere else ship can hold a candle to attain what do we have here a civilian Daimless prides itself on being the UCs first but we're more than happy to protect an armed bold entrepreneurs that do their business anyone that flies pick so right away the second vendor I find behold some real nice unique bits to know the galactic parts so insult again go to Titan and land on new homestead the ship services tech here will offer exclusive stuff so the third vendor to check out sounds hope check exclusive bits so come to velo then on to polvo land at hope turn and come to this ship services technician so the fourth vendor to check out sells exclusive stroud echelon gear so come to narrowing and then onto that stroud echelon star yard and come to this vendor for these goodies the fifth vendor sells tail exclusive parts so here guys you want to come to the voli system then on to voli alpha land in at that neon and follow this path to ship vendor who sells exclusive tail parts no ships better in the settled systems the transfer is complete misdaisal good to make that up take a look at our catalog and I just know you'll change your mind are you ready to excellent we have the final and lastly guys we have the pirate ship vendor who sells good she's like scan blockers and cargo shields to hide contraband so for this vendor guys come to the parima system then on to parima 3 and lend in at the red mile follow this path to ship vendor guys for all these awesome parts and there we have it guys the end of the video has arrived 7 plus tips tricks glitches and exploits in regards to ships for starfield guys if you enjoyed the video leaving a like really helps out if you like what you see want to see more be sure to subscribe and hopefully guys I will see you on that next one


Caroline Amukova versus Serana Castella. It's the first quarterfinal for the ladies US Open for 2023. Both players have had impressive runs to get to this stage. Castella came into the tournament as the number 30 seed and will take on Day in the first round. This was no problem getting through in straights 6-2, 6-3. In the second round she took on Callan Skyer and again this was no problem getting through in straight sets 6-3, 6-4. In the third round she took on the number four seed Rabakina who had just gotten a walkover win in a previous round and after dropping the second set she came back to win in three 6-3, 6-7, 6-4. In the fourth round she took on the 14 seed Benchich who'd made the semi-finals back in 2019 at this tournament but this was no problem for Castella getting through in straights 6-3, 6-3. Mukava entered the tournament as the number 10 seed and will take on Hunter in the first round. This was no problem getting through in straights 6-4, 6-love. In the second round she took on Frey and again this was no problem for Mukava getting through in straights 6-3, 6-3. In the third round she took on Townsend who had just taken out a Dajmeyer and after a close first set Mukava would win in straights 7-6, 6-3. In the fourth round she'd take on Wong who'd been of a bit of a surprise to get to this stage and after splitting the first two sets Mukava would run away with the match getting through in 3, 6-3, 5-7, 6-1 to advance to the quarterfinals. These two have played four times before with Mukava leading the head to head 3-1 including three meetings this year with it being split 2-1 in favor of Mukava. If Castella is going to win this one she needs to keep her cool and try to be a little aggressive. We know Mukava is going to come out and try and make all the shots. Maybe she might get a little nervous though Mukava and Castella's got to capitalize on that, get as many shots back as possible and maybe be a little aggressive on the front foot. If Mukava is going to win this one she needs to bring that variety. We know she can do the variety and wish Fjontek out of her draw. She has a big chance of making a final again out of slam so she just has to get through Mukava and she has a good head to head record. If she can bring that variety use what she did in Montreal a couple weeks ago she might get to the semis. This is such a fun matchup with randomness in Castella of course that was going to be a random section of the draw. Mukava's starting to become more of a grand slam player now. We've seen that at the French in here. I've got to go with Mukava in 3. I feel like she's just playing so well at the moment this year especially and when she's healthy she can beat anybody in the planet and we've seen that this year as well so I think she's going to make the semi-finals but let me know down in the comments below who's making the semis.


Hello and welcome to this session in which we will discuss the taxation of dividend. The taxation of dividend for a long period of time was an easy concept because it was treated just like ordinary income. Wherever your wages were treated as, your dividend were treated the same way. Then starting in 2003 with the passage of jobs and growth act, dividend were started to be treated differently. Differently means they were getting a preferential treatment. They were taxed differently than ordinary income. Again in 2017 with the tax cuts and jobs act, again the taxation of dividend also was treated under a preferential treatment and this is what we're going to be discussing. Those numbers I will be showing you today belongs to 2019 which is basically the latest figures. Now in 2021, 2022 the thresholds might be different but the concept will be the same. So I'm going to show you the concept but the threshold might change because the threshold will change from year to year according to the IRS. Now before I start I would like to remind you that if you are an accounting student or a CPA candidate I strongly suggest you check out my website farhatlectures.com. I don't replace your CPA review course. What I intend to do is give you supplemental explanation for your CPA review course so I can add 10 to 15 points to your score. I can improve your CPA score where you can pass the exam. All you can do is try me for a month, see if it works. Your risk is one month, your potential gain is passing the exam. Also I do have resources for your tax accounting audit finance courses. Please connect with me on LinkedIn if you haven't done so. Like my recording on YouTube, follow me on Instagram and Facebook. So let's go ahead and take a look at the taxation of dividend. What you need to know is this so we're going to be looking at this at this box here. You can ignore the other rate. We'll talk about those later on in a separate in a separate for separate topics. So here's what's going to happen but all depends on your taxable income and let's start with that. If you are single or married filing separately and you only make your taxable income between 0 and 40,000, guess what? Your tax rate is 0 for dividend. If you are married filing jointly and you earn between 0 and 80% or your taxable income is that much, you don't pay any taxes. If you're ahead of a household up to 53,600, you pay no taxes on your dividend. So there's no taxes. So if you receive dividend, you only make up to 52,000 for head of a household, you pay no taxes. Now, if what happened if you are single, you make more than 40, therefore it's no longer 0, but you make up to 441,050 dollars, your tax rate for the dividend is 15. You're married filing jointly, you make more than 80 because remember, if you make less than 80, you don't have to pay taxes on your dividend, up to 496,000, your tax rate is 15. Head of household, your taxable income start if it's between 53,600 and 469,50, 15%. So notice, we have right now we have three rates, zero and 15%. What does it depend on? It depends on your taxable income and filing status. Now we have a third one, which is 20%. If you are single and make more than 441,000, 450, you become, you pay 20%. The same concept applies married filing jointly when you go above 496, it becomes 20%. So the highest is 20%. The highest rate is 20%. So let's take a look at this example to illustrate the concept. Compute the tax for a single individual who has a taxable income of 110 and 1,000 in dividend. So my first question to you is this, in which tax bracket does this individual belong? Well, this is the single schedule. If I ask you what's tax bracket, they belong right here. 110 is between 85 and 163. You would say their tax bracket is 24,000. That was the question. Now, how much will they pay taxes for the $1,000 dividend? Well, how do we find out? Well, remember the dividend, they have a special tax rate. We have to come back to this and the individual is 110,000 in their single. So single 110,000 is between 40 and 440, 1,000, 450. Therefore, they're going to have to pay 15% on that additional dividend. So let's go ahead and compute their tax. So here's what you do first. First, you compute the tax, their taxable income and you compute the dividend last. So you keep the dividend as the last computation. Let's go ahead and do that. 110,000. If we are looking at 110,000, their tax bill should be 14,605. 14,605. Let's make it 606. Plus 24% times the amount that's over 85,525. Let's pull the calculator here and compute that figure. So we have, let's make sure we have the calculator up here. 110,000. 110,000 minus 85,525 equal to 24,475. We're going to multiply this amount by 24. That's their highest tax bracket. That's 5,874 and we're going to add to it the 14,606 plus 14,606 and that's equal to 20,480. So that's the tax that they pay on the 110,000. Remember they have to pay also on the additional, on the additional 1,000 in dividend. Well, we said the 1,000 in dividend subject 15% based on their filing status. Therefore, we have to add $150 plus, plus 150. That's 20,630 and this is another computation of it. This is the amount in addition to the, this is the amount in addition to the, to the 85,525 times 24. So it's 14,606 plus 5,874. Then you add the dividend. Let's work another example. We have a merit filing jointly taxpayer. They have a taxable income of 199,290 that include qualified dividend of 43,084. Now we have to be very careful because the problem says it includes, this amount is included here. So what do we, what do I have to do first? I have to take 144,290 minus 43,084. Let's do that because the amount is included. 144,290 minus 43,084 and that's going to give us 139906. 139906. Now let's do the 139906 first. 139906 belongs in, belongs in this tax bracket because this is merit filing jointly. So the tax is $29,211 plus the amount in access plus 24,000 and the amount in access of, actually no, they belong in this tax bracket right here. 139 is here. So it's 9,200 because when I said 29,000 I said that's a little bit too much. 9,235 plus the amount in access of 80,025. Therefore we're going to take 139906 minus 80,250 and that's going to equal to 59,656 and they're going to be in the, that's going to be 22% times 22%. That's the highest, they're in the 22% tax bracket. That's going to give us 13,124 and we're going to add to that 92,9235 okay and that's going to give us 22,000, 22,359. Are we done yet? Not yet. Remember we still have 4,384 of dividend. Now how do we know how much do we have to pay on this dividend? Well we have to find out what's the tax rate for this individual. This is married and they, and their taxable income is 139906. Let's go up here. Let's go up here. So 139 married, I would say it's in this tax bracket right here. They belong here. 139 is here. Therefore their tax bracket is 15%. So we're going to come back here, multiply this amount by 0.15. So we're going to take 4,384 times 0.15 and that's equal to 657. So the dividend amount is 657. Now we can add both amount plus 22,359 and that's going to give us 23,017. 23,017 and this is how we computed the total tax. Remember this amount is for the 144,290 and this amount is for the dividend. Together we'll give us the total tax bill for this client. Once again at the end of this recording, I'm going to remind you that if you are a CPA candidate or if you are an accounting student, if you want additional resources, lectures to supplement your course, please check out my website, farhatlectures.com. I'm only supplemental to your CPA review course. Good luck, study hard and stay safe.