When is implementation of a product backlog item considered complete?

The answer is: When the item has no work remaining in order to be potentially released

Backlog item refers to a collection of tasks that must be finished by employees during their working hours.

Each order would add the task for employees and this would add another list in the backlog item. If, there is no longer s no work remaining , there would be no addition i the backlog and the implementation is considered to be complete.

A) $10,000

Explanation:

Since in the question it is mentioned that for $10,000 the loan made to supplier and the supplier filed for bankruptcy and go out from the business without paying off any money

So in this case the loss would be $10,000 i.e equal to the loan amount amde to the supplier  as the non payment is also represents the bad debt and the same is allowed for the deduction

Hence, the first option is correct