根据票据法律制度的规定，下列选项中，属于变造票据的有（ ）。
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4 .根据支付结算法律制度的规定，银行汇票的提示付款期限是（ ）。
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5 .Ball and Baig are equal partners in the firm of Games Associates. On January 1 of the current year, each partner's adjusted basis in Games was USD50,000. During the year, Games borrowed USD80,000 for which Ball and Baig are personally liable. Games sustained an operating loss of USD30,000 for the current year. The basis of each partner's interest in Games at the end of the current year was:
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7 .What is the tax treatment of net losses in excess of the at-risk amount for an activity?
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9 .Under the UCC, a warehouse receipt:
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A 被追索人已清偿的全部金额 B 被追索人发出追索通知书的费用 C 已清偿的全部金额自清偿日起至再追索清偿日止，按照中国人民银行规定的利率计算的利息 D 持票人因票据金额被拒绝支付而导致的利润损失
