Are you willing to undertake a dangerous mission behind the enemy lines knowing you may never return alive? What you have just heard is the question asked during the war to agents of the OSS Ordinary citizens who to this question answered? Yes This is cloak and dagger Warfare espionage international intrigue these are the weapons of the OSS in In today's adventure the swastika on the windmill the role of Paul Helfand an OSS agent in Holland is played by Lestromane The story is suggested by actual incidents Recorded in the Washington files of the office of strategic services a story that can now be told My mouth was as dry as ashes the palms of my hands were ringing wet My revolver was drawn. I moved slowly slowly along the dark hall Everything I have been taught led up to this this moment Boards under my feet teetered for a terrifying moment. I almost lost my balance and fell backwards Something was ahead of me in a room along that dark passage. I sensed it more than anything else Then I heard it on my Stop breathing until I pass that room in the voices of the hidden Germans Almost slid past them to the end of the corridor There was a Nazi stormtrooper in uniform right in front of me blocking the exit well fire fire fire again Well, that's it you passed the test now the colonel wants to see you What I had just come through was a cleverly designed scare house that rivaled any Coney Island Chamber of Horrors for one-a-minute thrills This was part of the training of an OSS agent and it took place less than an hour's ride from Washington, DC Lieutenant how found at the present time? We have no information and no way of getting information on the disposition and plans of German troops in the Netherlands We think they're up to something. We want to know what Now you'll be flown to England and from there a submarine will take you to the coast of Holland the coast of Holland To me Holland was that little country where my uncle Brahm lived where I visited when I was 12 Where the windmills were now under the shadow of the swastika? I guess we can surface about here. There's my cone Holland. I want to take a look with then help them. Oh, thanks, Commander Sperling Through the periscope of the submarine tuna. I could see a windmill in the flat lowland of the Netherlands. I Couldn't see the swastika, but I knew it was there The pressure gauge showed 20 feet of salt water above us. Take her up We climbed the ladder through the hatch where an inflated rubber boat was waiting to take me to shore I'm only a couple of yards from shore. I can get out here And me that rucksack, please. Hey, you are sir Have you far to go from here? It's only about five miles from my comb to Bolsward where my uncle lives I can make it before the Sun comes up Goodbye and thanks So when you rang the bell at Santa Paul I jumped from my bed the devil I said it's the guest table They finally put two and two together and connected me with the underground hush brahm hush God gave you a tongue. Must you use it so loosely? I'm afraid my new aunt Hilda doesn't trust me completely. I trust no one these days Hilda this is Paul How often have I spoken to you of the times he came here when he was a how old Paul 12 uncle brahm Oh, yes 12 and so proper so correct a miniature model of propriety Well from the looks of it you've grown, but you haven't changed much still proper is the devil The result of my strict quaker upbringing uncle brahm remember We were both taught never to drink or smoke or lie or or swear uncle brahm. Yes How long will you stay in Holland only long enough to contact the leader of the underground and get the information I'm after I see Tell me why should we believe that you are an allied spy? Answer me Surely you don't expect me to carry proof about me that I'm a spy in case the Germans find me then How do we know that's enough Hilda the devil I say I'll hear no more of this talk All right, brahm It will be as you say and on your conscience Your wife doesn't trust me You were surprised no doubt to find your aunt Katrina dead and I re married Yes, yes, I was uncle brahm. I was lonesome. It's not good for a man to live by himself And she is a good woman, but she doesn't trust me. She has her reasons There was a man in these parts not long ago. He passed himself officer British agent gained the confidence of some of the underground and He turned them over to the Gestapo I see Hilda's family was among those executed You understand now Uncle brahm You haven't seen me in or heard from me since I was a boy. You don't know where I've been during those years in between You don't know what my loyalties are Do you trust me? Tomorrow I will take steps to put you in contact with handspoken Luaden a leader of the Dutch underground When I awoke a few hours later, it was about 10 o'clock Through the window of the spare room that aunt Hilda had made up for me I could see the neat little milk carts jolting over the Kijstenen cobblestones and I could see the endless stream of bicycles and Here and there a German soldier in uniform Like a blot on the landscape I'm afraid the breakfast is not as sumptuous as it was in the old days poor do not Apologize for what we cannot change And Hilda is right. It was very good The rogue a brood was just as I remembered it and these current buns these credit will just a wonderful I Will leave you. I have a house to clean You're still suspicious of me. Have I any reason not to be it enough Paul is my sister's son I will stick my own life's blood that he is to be trusted Let us hope you do not have Aunt Hilda Look This pistol I'm giving it to you It's the only one I have The only one you have and you give it to me.  I hope so No, what about these hunts buck? How can I get in touch with him? I will arrange for a meeting between you halfway at the harling and Five days from now to give him time to collect the information you are after The days until Thursday when I was supposed to meet hunts buck passed slowly, but they weren't wasting I Set up the shortwave radio on the wine cellar in the living room. I had long talks with Uncle Brum And I went out of my way to win over and Hilda Are you sure there's nothing I can do to help you with dinner and Hilda? Nothing Thank you. Oh It's Still raining one need not be too clever to see that And Holland it seems always to be raining now Rain mud and despair I Remember when I came here years ago. It was winter. I was in time for the skaters races Yeah And the booze remember the little booze that sold chocolate and milk cooked with aniseed and the little cakes all the varieties of gingerbread Oh, how I loved them Hand me the spoon Here Here you are Thank you Tell me about America What is it like? It's too large to describe in a sentence or two and Hilda when the war is over you must come visit us When the war is over Well, it can't last forever and America is helping and remember our leader President Roosevelt is himself of Dutch ancestry tomorrow Tomorrow, perhaps I will make you a gingerbread cake Yes, I Won her over slowly and on Thursday when I left for Harlingen. She said goodbye to me at the door with Uncle Brahm You know where to meet him Paul You have everything clear. Yeah Everything Uncle Brahm I'm to meet him beside the monument of the stone man on the North Sea Dyches I'll be notting and unnotting a piece of string so you'll know good good We will see you later tonight then yeah Paul Here This is for you In case you should have need of it My pistol Take it back Thank you Thank you and Hilda Good morning Good morning This habit you have of nothing and unnotting string. Is it not a waste of time? Nothing is a waste if it serves a purpose Airbuck Yeah, I like an album We meet this plant the information. Do you have it? Yeah, where where in my head? You'll have to memorize it as I give it to you. I could not take a chance of writing anything down Remember then remember it and use it well There are 40,000 Nazi troops in Holland and Belgium These troops will be on the move within two weeks where they're going northern Italy They'll be used to cut off the American advance there the colonel did suspect the worst Thank you. Thank you. I'll radio this out tonight. It is appropriate Is it not for us to meet under the statue of this stone man? See the inscription Terminus It means thus far and no father a threat to the sea that is held back by the bikes Thus far and no father A threat also to the Nazis. Yeah You understand me well remember me to your uncle and Goodbye for now Her book is in constant danger of discovery by the Gestapo Paul It's why he could not take a chance and write that information down for you. It wasn't necessary on the brahm He passed it from his head to mine. When will you radio it to London? It's after midnight. I think I can start now What's that? Ah Stopping in front of the house They are men getting out so late Who are they brown? Do you know them? No, I don't I'm afraid I'm afraid it was like this once before when I came to get my family Paul we were turned in then by someone who pretended to be a friend It's not Hilda. Do you believe I don't know I don't know how to believe I I'll answer it a Kelderman. Yeah, we've business with you This is my wife and my nephew Paul Halfand nephew Max take a good look at him. Ah, would you say he looks as if he's to be trusted? I never trust the man who looks so innocent. What are you talking about? Who are you? Do not be so suspicious. We are from Hans Bock. We're members of the underground I was not conscious there was an underground in the Netherlands What do you want with us? Ah, you're being very careful. I can see that here Kelderman, and that's good And perhaps this will prove who we are Would you not say that is her box own signature? Yeah, that is his all right. I know it well convinced now read it aloud Uncle Brown Let me read it Paul Have reason to distrust man you sent me today Show proof who he is or turn him over to these men for Underground execution But this is ridiculous. I do not understand nor I Her box seemed to trust me well enough this afternoon. Never use a German spy a traitor in our midst the devil He is I do not believe that not Paul. He's not the spy not for the Germans You want proof? I will give you proof See here in the vine cell of it This is his shortwave radio. He was going to send a message tonight. He is a friend. He is an ally He's a member of the American OSS Don't you believe me That is the matter we really leave you well enough thank you for giving us proof of what we suspect it What's this? Shall I show them my badge? Take a good look The skull and cause bones We've been trailing her bark But we had no definite proof that he was connected with the underground. We only suspected and today we saw him eat your Naveau here on the North Sea Dyches. Where did you beat until I give that if we arrested them then in there We might get nothing from them.  We have ways of making you tour no no must we convince you more Sergeant Well Perhaps we'll have better luck if we question your aunt sergeant get from Kelterman bring her here No, no, don't do that. Let her alone simply because you request it Sergeant do as I say you'll see how long she holds out She's absent and we'll have a shot and you will be a witness I know when I'm beaten Don't bother the old lady or the old man either. What are you saying? Well, I thought I could hold out I can see now. There's no point in holding out. You won. What more is there to say if you're just stalling for time Not stalling here commander. I'll prove it. I'll confess everything. Tell you everything you want to know now you're becoming smart And so I told them everything they wanted to know General Donovan heads the OSS in Washington The OSS is part of the American State Department The Minister of Finance in Britain is also head of the British secret intelligence. Go ahead lieutenant. We're listening corporate. Take this down I Gave them a mixture of fact and fantasy that would have done the German propaganda ministry crowd The true facts I told them I knew they already knew The rest they seem to accept at face value. So I kept my story with a real warper You taking all this down corporal We'll take this down with a red pencil an invasion of North Holland is part of the Allied plan What the invasion will be made in the eastern area of Friesland on the Dutch North Sea coast You are lying to us We'll see if you know you're beaten Perhaps you've been on the wrong side lieutenant Hartfond you've Set up a radio. I think you ought to use it tonight Time is now 2300 2300 Paul Hallfond calling headquarters. Can you hear me over? Coming in clear waiting for your message ball. Good to hear your voice What would you say? There's a gun in your back. I could see it's going to take a lot to convince you Paul Hallfond headquarters. Listen. Listen carefully It's stinking weather for a drop, but I've got to have supplies. It's darned important over There's a hole for beating that so we're sure What the devil's the matter you said you were getting darned good reception I said the weather's lousy, but it's darned important that I get a supply drop at designated point tomorrow night Can't make it any darn clearer than that over You heard it yourself the drop will be made are you beginning to be convinced of my sincerity Where are you nervous lieutenant? What? Why do you say that I never heard you use such language before oh I Expect to get over my nervousness after I broadcast many of these radio messages for you commander Brant After that they drove me back to the jail Commander Brant of the Gestapo had never heard me use such language before and neither had OSS headquarters In the army they used to make fun of me because of my proper speech I gambled on the chance that the radio operator who knew me would detect something odd about my speech When he answered back the same way, I knew he understood I was a prisoner of the Germans and that the supply drop would probably save my neck. I Didn't sleep that night and I didn't really take a deep breath until 11 o'clock the next morning Good morning, lieutenant. Would you care perhaps for the piece of chocolate on American cigarette? I Knew the drop had been successful They sent us home Uncle Brahman and Hilda me but we brought a border with us in the person of commander Brant House was different now and Hilda prepared meals silently Uncle Brahman smoked his pipe and looked at me Wondering and twice a week. They sat in the living room and watched and listened as commander Brant and I contacted OSS headquarters This is important 4 and 20 blackbirds are coming through the ride storm clouds overhead Take in your washing Good night. What's that that mean 15,000 more allied troops are added to preparations for the invasion of Holland And then we will rush 20,000 more German troops to the Dutch North Sea coast Already we have 40,000 troops waiting there.  I cannot help being a good cook It's thoughtful of him to leave us alone so much Is it I? Do not care much for your company Hilda. Maybe he's got his reasons. I Wanted to tell them my reasons But I didn't dare Instead I stood at the piano and played the scale with one finger Even Uncle Brahman was getting to the point where he couldn't look me straight in the eye But as Uncle Brahman became more suspicious commander Brant became less suspicious. I think I will go up to bed, too Something was wrong with the piano The sea was sharp as if something were pressing on it making it sharp. I Walked around at the back of the baby grand and I saw it It's a small round disc the size of an overcoat button. I knew it was attached to a dictaphone in Brant's room That was why he left us alone so much I Give him something to listen to Paul. I know there must be some Explanations for these things you're doing now look You haven't had it so good for years eggs on the table. When did you have eggs on the table last? Privileges nobody else has extra ration books. You might as well face it This is a new order Germany's order and if you're smart like I am you'll fall in with them Paul Paul is this you I told you he was a traitor a spy. I warned you Wanted to see me here commander. Yeah Thank you for coming to my office or promptly at my call. I follow orders, so I'm beginning to see Sit down sit down. I want you to hear something I don't understand Dictaphone, but I still don't That's Uncle Brum You haven't had it so good for years. That's me eggs on the table. What's the idea of doing it on the table last? Privileges nobody else has extra ration books You might as well face it. This is a new order. You have convinced me complete if you're smart like I am you're all in with them I have a proposition for you Yes, I want you to go to England for us act as a double agent You can be more valuable to us there Leave Holland But aren't I a great help to you here? I know the risk it involves, but Germany would pay you well after the war Take it over I Thought it over and let him convince me And a few days later a German storm trooper gave me a personal escort to the border and I made my way back from the enemy lines After I left my aunt and uncle escaped and were hidden by the underground And it wasn't until the war was over that I was able to see them and explain Lieutenant Paul Hulfen returned to OSS headquarters and Thousands of Nazi troops waited on the shore of the North Sea for an invasion that never came Thus once again the report of another OSS agent closed with the words mission Accomplished listen again next week for another true adventure from the files of the OSS on cloak and dagger Herd in today's cloak and dagger adventure as Paul Helfand was last remain Braum was played by Stefan Schnabel Hilda by Virginia Payne Vant by Barry Kroger the Colonel by Raymond Edward Johnson Others were Carl Weber Jerry Jarrett Arnold Robertson and Bob Wilde the script was written by Winifred Wolf and Jack Gordon The music was under the direction of Murray Ross Today's true OSS adventure was based on the book cloak and dagger by Corey Ford and Alistair McBain This program was produced by Louis G. Cowan and Alfred Hollander It was under the direction of Sherman marks Programs get your programs here Mystery fans. There's an exciting evening waiting for you tonight on NBC First some listener will have a chance to win a double reward for solving the case on $1,000 reward next when a woman reads her own Obituary in the paper the saint finds himself involved in a case that leads to murder Then Sam Spade works his way through the rod and real caper. Yes, you will find adventure here tonight Stay tuned now for high adventure and the big guy on NBC


Studying Macbeth. Here's how you can analyse that for scene three. The scene opens with Malcolm and Macduff in England. The state directions tell us that Macduff has gone to England to meet him. Macduff tells Malcolm that everyone is miserable under Macbeth's rule. He uses the rule of three here to emphasise that Macbeth's reign is horrible. Malcolm agrees that Macbeth is a terrible leader and he speaks here using I am a pentameter to basically say that Macbeth is a terrible leader and he's behind all the killings in Scotland. Yet Malcolm is unsure if Macduff is on his side. He speaks here using a metaphor showing he worries that Macduff will betray him and he might be sent by Macbeth. However, Macduff promises him that he is not treacherous. He's loyal to Malcolm. Macduff then also personifies Scotland as bleeding in this exclamatory sentence and his use of personification here shows that Macbeth is destroying the country.  He speaks using this metaphor to emphasise how Scotland is basically dying under the reign of Macbeth. He then tells Macduff that the English king who has offered him refuge has also offered to give him thousands of soldiers to help him in his fight against Macbeth. Macduff is pleased to hear that Malcolm wants to bring a rebel army against Macbeth and he speaks in hyperbole here to basically say that Macbeth is an evil ruler.  Even if Malcolm believes that Macbeth should be removed from his throne, his use of listing here shows that he doesn't feel that he's suitable to be the next king. He believes that he lacks all of these good qualities that a king should have. Macduff is shocked to realise that Malcolm has these doubts. He says the royal father was the most sainted king. He's referring to Divine Wight of Kings here basically saying that Malcolm has the right and the qualities to become the next king of Scotland. Malcolm is really happy here and relieved to hear that Macduff believes in him. These state directions then tell us that Ross has entered with some bad news from Scotland. Ross then speaks in hyperbole here when he's speaking to Macduff. He's basically saying that I have really bad news but I hope you're not going to hate me for telling you this. Ross finally tells Macduff that your wife and babes were savagely slaughtered. In other words, his wife and son were killed and he uses siblings here to emphasise how horrendous the murder was. Macduff is filled with grief. He uses this metaphor where he refers to his family as his pretty chickens to ask whether they were slaughtered just like animals. Malcolm tries to comfort Macduff and he tells him to fight Macbeth like a man. In other words, to use these killings as motivation to kill Macbeth.


God created you and He made you. And if you believe that about your life, then when you criticize yourself, you might as well be criticizing your creator. Jesus became bestiality on a tree. I've had God come tell me, he said, this is what I'm gonna do. I've had the Lord listen. What do you think about this? God has asked me for my opinion. If I wanna believe God for a $65 million plane, you cannot stop me. You cannot stop me from dreaming. If they discover life on Mars, if you think a $65 million plane was too much, if they discover that there's life on Mars, they gonna need to hear the gospel. And I'm gonna have to believe God for a billion dollar space shuttle because we got to preach the gospel on Mars. Jesus never reached his potential. Now I know this is messed with a lot of people theology. When you hear the word Christianity, you tend to think of what Christians are, but that's not necessarily the case. Christianity has become lights, has become about stage props and putting on a show, entertaining people with high wire acts and flying through on the stage, things like that. Things that don't seem to be what Christianity was meant to be. Make no mistake about it. Christianity does not necessarily mean the same as being a Christian. Christianity has changed. Miriam Webster defines Christianity as, one, the religion derived from Jesus Christ based on the Bible as a sacred scripture, or two, conformity to the Christian religion. And the first known use of the term Christianity began in the 14th century. What Christianity is, is not what it used to be or what it was meant to be. It certainly doesn't seem to bear any resemblance to the practice of following Christ in the first century church. Ah! This man was high school, placed in the tube to save his soul. This son of a hood girl's the whole world, straight masterpieces, teaching about sin, becoming a loss in the city. Got nailed on across the town, but now he's back and he's living. I got caught, amen. As you look around at Christianity, the one thing that you notice is that it seems as though anything and everything goes. And it's not only proper for a Christian to judge or make assessments about what's happening in the world today, but it's also become that you can't even judge the household. You can't say if another brother or sister who names the name of Christ, if what they are doing is sinful or goes against scripture. So the question is, where did that come from? When you survey the landscape of Christianity, you see liberal Christians. And every time I say covenant, you say an agreement between us and God. We are gathered here for coming out Sunday.  And you see more conservative Christians. And then you see those in between. You see Christians who seem to act out in these manifestations that just don't seem like they are biblical. Amnipotent, father, mercy. Christianity has become something where it's more of a circus, more of a spectator sport, and it's all about seemingly how many people you can get to like you, either figuratively or literally. Meaning how many people can you get to like and follow you either on your social media platform, be it YouTube or Facebook or Instagram or you name it.  I have a feeling that somebody that wants a credit card debt wiped out, that if you'll use your faith as you sow, as you sow the thousand on a credit card, as you use your faith, God's gonna wipe out your credit card indebtedness. So the question is, when did Christianity lose its purpose? But an even bigger question is now, when did Christianity cease to be mainly about being Christian?  No one person or no one group can take all the blame for what has happened with the American church. And I say the American church because make no mistake about it, there are people across the world who still hold on tightly to the tenets that are taught by Jesus. And who don't think that it is unquestionable or unfathomable to suffer and to do so gladly for the name of Christ. But speaking about Western Christianity here in America, in Europe, Canada, it's become a religion to where it's about how comfortable you can be. And if it's not about how comfortable you can be, it certainly is about how good you can feel. And if it's not about how good you can feel, then it's about how much emotion you can exhibit. And if it's not about how much emotion you can exhibit, it's about how spiritual you look. Just like people have tried to climb the corporate ladder, people have tried to climb the religious ladder. In other words, people have sought to become something more than what they really are with these titles, apostle, prophet, bishop. However, no one seems to be humble. No one seems to want to be what the true sense of the word servant actually is. Though this person is not the cause of the downfall of Christianity, no one person embodies the death or the dying of Christianity like Joel Osteen. You explain God to a non-believer. I would explain God as the creator, a heavenly father of someone that wants to be in relationship with you, just as somebody that's for you, as a friend. Joel Osteen's brand is popular, it's attractive to the world, because it's non-condemning. You said, I like to see myself as a life coach, a motivator to help them experience the life that God has for them. People don't like to be beat down and told you've done wrong. What do you mean? Well, I think that most people already know what they're doing wrong. And for me to get in here and just beat them down and talk down to them, I just don't think that inspires anybody to rise higher. Is that being a pastor, or is that being Dr. Phil or Oprah? In his view, you don't have to be strong in your beliefs. As a matter of fact, it's looked down upon, it's frowned at. To tell someone what the Word of God says, if it's gonna make someone not feel good about themselves, not feel positive, well then we shouldn't do that, because after all, who am I to judge? Go on ahead. No, I don't. Well, here's my thing, Larry, is I can't judge somebody's heart. I don't know, only God can look at somebody's heart. And so I don't know, to me it's not my business to say, this one is or this one isn't. I'm just saying, here's what the Bible teaches and I want to put my faith in Christ. And I just, I think it's wrong when we go around saying, you're not going, you're not going, you're not going because it's not exactly my way. And so why is that a problem? Well, if it becomes about how I feel and about me becoming something important, something special, about as he says, having my best life now, well then all bets are off. And if there are no rules to be held to, then I can do anything in Jesus' name. If I want to hold to bad doctrine and act as though I'm very spiritual, even though nothing that I said and I'm doing is very spiritual or very biblical. Emotion de la rosa, I am. Emotion de la rosa, I am. Glory, glory, glory, glory, glory, glory. Who cares if these tongues aren't really biblical tongues? I can't hear the voice of God. They say they are, and since I don't read my Bible, and so who am I to judge whether that's the real move of the spirit? Who cares if I'm a pastor who wants to be worldly? Or who cares if I am an effeminate pastor? I feel mine now. I feel something happening right now. Out, now, he's talking to me about what's happening now. As a matter of fact, who cares if I'm a male pastor at all? I can be a female pastor. My spirit went up and I literally went to the throne room of God. I won't say much, but I'll say something that's important for me to teach you here today. So in that divine encounter, I don't know how long I was there. I just know that kind of power is almost impossible for a natural body to contain. I can even claim to be so spiritual that I have the power, not the Holy Spirit, to deliver someone from whatever stronghold has them in their grips. Out, out, out of the mouth, come out right now. In Christianity, is homosexuality a sin? Well, for now it is, but we're not gonna be too loud about it. Have you ever read the gospel and heard Jesus say anything about homosexuality? Why are you so angry? Jesus never said a word about it. As a matter of fact, Christianity ought to be about making sure that we live socially responsible. Being a political Christian is also a plus. America's largest church is okay with anything as long as you don't offend, hurt, or diminish, or demean the next Christian. The word of God is not to be used to correct. The word of God is not to be used to rebuke. The word of God is only to be used to love someone, to make them feel good about themselves. Do, and that's to bring hope to people, to try to lift people, and to try to get people interested that are not necessarily churchgoers. And I think that's where, we've seen a lot of favor, and like I mentioned earlier, a lot of people that watch don't go to church. And so, I just feel like that God's given us all different gifts, and I stay focused on what God's called me to do. When I talk about it, I talk about how we can become better, how we can overcome. And I just, I probably categorize it bigger, but I don't feel like I'm supposed to go and beat people down. Most people know what they're doing wrong. The scripture I come back to, it says the goodness of God leads people to repentance. And so, when I tell people, like I will tomorrow night, but you know what, you may have made mistakes. You may have done wrong, but you know what, God is on your side. You can receive forgiveness. He's got mercy for every sin. You know, that's how I do it. And you know, we've seen thousands of people come to know the Lord. Paul says in 2 Timothy 3, verse 16, that all scripture is breathed out by God and profitable for teaching, for reproof, for correction, and for training and righteousness, that the man or woman of God may be complete, equipped for every good work. And then he says in chapter four, verse two, preach the word, be ready in season and out of season. Reprove, rebuke, and exhort with complete patience and teaching. For the time will come when people will not endure sound teaching, but having itching ears, they will accumulate for themselves teachers to suit their own passions and will turn away from listening to the truth and wonder off into myths. Clearly we are realizing those warnings. People do not endure sound doctrine. Why? Because sound doctrine doesn't make me feel good, but let's be clear. Don't confuse Christianity with what Christians are. True Christians. Christians are bold. Christians don't waver. Christians do not treat the word of God as something secondary, but as something primary. Christians don't mind being rebuked if it's done so by the true word of God. And though the true number of Christians are shrinking, we're not dead. As a matter of fact, we are very much alive. So to those people who might be confused about what a Christian looks like, it's not this. See, Jesus was man until God touched him and put the spirit of the living God on the inside of him. Don't confuse someone who says they're a Christian with someone who's not. Just like you should not confuse someone who says they are a woman or someone who does know what the definition of a woman is with an actual woman. You provide a definition for the word woman. I can't. Don't confuse the imposters with the actual possessors of Christ. The Bible says that you will know them by their fruits. You'll know us by our fruit. And we will reveal to you that we are really, truly Christians. We may not be the nicest all the time. We may be bold. We may be a little bit strong. Sometimes we may even be offensive but make no mistake about it. Though Christianity might be dying, real Christians are not. Amen.


Hello, and welcome to the session. This is Professor Farhad. In this session, we would look at an actual CPA exam simulation released by the AI CPA. This is as real as it gets as the AI CPA administered the actual CPA exam. Specifically, we're going to be looking at RAG simulation. As always, I would like to remind you to connect with me on LinkedIn. If you haven't done so, YouTube where you would need to subscribe. I have 1,600 plus, accounting, auditing, finance and tax lectures. I cover all CPA topics and practically all accounting courses, including hundreds if not thousands of CPA questions. On my website, I have additional resources such as PowerPoint slides, true, false, notes, multiple choice, 2,000 plus CPA questions. So what I'm going to do now, I'm going to move on to the CPA simulation and work the simulation together. So this is what the simulation would look like. So the first thing you want to do is take a look at the instruction. And this is what it actually looks on the exam days. You want to make sure you are familiar with all your resources. So basically the simulation reads, review the items for each independent situation for separate tax payers shown in column A of the table below and enter the appropriate amount of the taxpayer AGI reflected on form 1040 US individual tax return in column B. This is column B right here. All taxpayer file their 1040 using tax filing status of single assume that each taxpayer initial calculation of the gross income is 68,000 which include no special capital gain or loss before considering the situation listed below. Enter all amounts as positive, whole values of the amount is zero enter zero. So basically they want to test you to know if you have to come up with AGI. So they want you to know what are the deduction for AGI? That's basically what they're asking you. Do you know how to compute AGI adjusted gross income? That's the whole question. Now, the first thing I want to tell you is in this simulation, if you get the simulation you are lucky in a sense that each situation is independent. So if you get two wrong, you'll get three right. You may get three right for wrong but you can get five correct. So this is good because they are not interconnected but the topic is the same adjusted gross income. What does that mean for you? It means all what they're asking you is do you know what's deducted for AGI? What's not deducted for AGI? So it's the same concept that you have learned for the multiple choice, but it's tested differently. That's the only thing. So simulations are nothing more than just long multiple choice questions and sometimes they're short multiple choice questions. So let's take a look at the first question. So situation, these are the situations. Situation two, okay? We have, so basically we are starting, so let's pull the calculator here. We are starting with, let me just make sure we can see the calculator. Let me pull it, okay, there we go. Let me get it close to here because we're gonna need to use the calculator for this example, obviously. Let me just go back, okay. So we are starting with the energy with the gross income of $68,000. That's what we have. Now, we are told that we had $6,000 of self-employment health insurance premium. Well, because those figures, those cases are not taken into account. So what do we need to do if we have self-employment health insurance premium paid? Well, that's deductible for AGI. What does that mean? It means we need to deduct $6,000. Now we're down to $62,000. Now we are down to $62,000. Then we incurred $9,000 of self-employment tax paid. So what do we do if we incurred 9,000 of self-employment tax paid? It means we have a business and we had to pay self-employment taxes. We can deduct half of the self-employment tax to get to AGI. So we're gonna deduct $4,500. Now, the last thing we have is $4,000 and that's reimbursed non-business, which is personal casualty loss incurred in a federally declared disaster area. Is this deductible? Yes, it is deductible. It's deductible for AGI. No, it's not. So remember, unreimbursed non-business casualty loss incurred in a federally declared disaster area is deductible from AGI. Therefore, we cannot deduct it here. Because either ask and you hear, compute AGI. Therefore, AGI is simply put $57,500. Now, could they ask you this question in a multiple choice? I'm sorry, 57. So be careful, 57,500. So this same scenario could have been listed in a multiple choice given you four options and you will choose compute AGI. Here's the gross income. Here are the three factors. Which one of them is deductible for AGI? It's as simple as that. So notice, it's just a multiple choice in a different format, okay? Let's take a look at this scenario. So we are always clear that they, before you start the second problem. So you are starting with 68,000 in gross income and they want you to take into account 2,000 contribution to Roth IRA. What do you need to know about Roth IRA? Roth IRA is not deductible. Therefore, we ignore it. It doesn't affect our adjusted gross income. $180 remittance of jury duty pay to employer. Now, what happens sometime? When you receive money from jury duty, it's income. But if you remit that money to your employer, then you can deduct it. So the net effect is zero. You got it, they paid it, the county or whatever the state paid you that money. But if you give it to your employer, you can deduct it. It means we can deduct it because it was remitted to employer. So you can deduct $180 or down to 67,820. And there was a $200 penalty on early withdrawal of certificate of deposit. You need to know that you can deduct this penalty. So we can deduct 200. And that's it for the scenario. Our adjusted gross income is 67,620. Can this question be phrased in a multiple choice? Sure, it can. Just to give you the information differently. That's all what they did, okay? So adjusted gross income is 67,620, except, okay? Clear the tape. Let's look at this example. Let's bring out the calculator a little bit, okay? We have 24,000 is the amount of traditional IRA that was rolled over to another traditional IRA in a direct trustee-to-trustee transfer within 50 days. What happened is we transfer our money from one IRA to another. So let's start with 68,000. Do we have to do anything about this? Is it deductible for AGI? That's clear. Is it deductible for AGI or anything like this? And the answer is no. If it's trustee-to-trustee, we never saw the money, it's not deductible for AGI. In other words, we did not touch the money. It went from one account to another. It's not to another IRA, it's a roll over. It's not, it's non-taxable event in a sense. We have 8,000 gambling losses incurred, no winning. Well, gambling losses are deducted to the extent of winning and they're not deducted for AGI here because they're told us there's no winning, okay? So nothing we can do with this. $200 unreimbursed classroom supplies that taxpayer is an eligible educator. Well, if that's the case, you can deduct up to 250 so you can deduct 200. Therefore you're down to 67,800. Again, can you, with this question, is it possible? Can it be asked in a multiple-choice format? Sure, it can. Okay, let's look at number five. Let's bring down the calculator a little bit. Let's look at number five. So we are starting with $68,000 in gross income. $6,000 loss on a sale of personal automobile. There's nothing we can do with this. $10,000 contribution to the capital of an S corporation.  You need to know the rules for this. Personal non-business loan, it becomes worthless. It's considered short-term capital loss. We can deduct up to 3,000. We can deduct up to 3,000. We're down to 65,000. The answer is 65,000. Let's look at scenario six. Clear the tape before you start again. So we're starting with 68,000. 1,600 student loan interest paid, assuming no phase out apply. If no phase out apply, we can deduct up to 2,500. Therefore 1,600 is deductible. We received $12,000 cash inheritance received from a relative's estate. Well, if we received inheritance, that's tax free for us. 18,000 prior year AMT paid in the current year. You paid your taxes of the AMT of last year. That has nothing to do with adjusted gross income. Therefore the answer is 66,400. Simply put, if you understand what's deducted for AGI, what's deducted from AGI, you'll be able to ace this simulation. Now, how would you know what's deducted for AGI, what's deducted from AGI? Guess what? On my YouTube channel, on my income tax course, I have a whole chapter about what's deducted for, what's deducted from AGI. Also on my website, I will have additional exercises so you can practice this. So I strongly suggest you visit my website. You take your CPA exam once in your lifetime. It's an investment. Go ahead, subscribe, invest. You need to pass the exam. Good luck and I'm here to help.