As you may know, coral(珊瑚)is not a plant, but an animal. However, coral reefs(珊瑚礁)around the world are in{#blank#}1{#/blank#}. Here is a piece of bad news. Thailand will close one of its beaches to protect its coral  {#blank#}2{#/blank#} business activities for tourists. The beach is so famous that {#blank#}3{#/blank#}of tourists put it on their wish lists. More than 5,000 visitors visit it a day. They arrive by boat. This does{#blank#}4{#/blank#} harm to the coral reefs. Most of the coral has died. The beach will be closed between June and September to let the coral come{#blank#}5{#/blank#}to life.

    Experts(专家)say that 80％of Thailand's coral reefs have been{#blank#}6{#/blank#}. Too many tourists {#blank#}7{#/blank#} a lot of pollution to these beaches. An expert said the biggest problems were hotels by the beaches, boats, and plastic waste in the sea. He believed the {#blank#}8{#/blank#}choice was to close the beaches forever. He said, "I hope the  {#blank#}9{#/blank#}  can take steps to protect the coral reefs. At the same time, I also hope all of us should{#blank#}10{#/blank#}our best to protect the environment around us."

a. You'd be {#blank#}1{#/blank#}how much money you can save.

b. I think you are doing an {#blank#}2{#/blank#}job with those children.

New York and New Tax

According to a Manhattan Institute survey, more than half of high-earning New Yorkers are working entirely from home and 44% are considering leaving the city. Ned Lamont, Connecticut's governor, has said "the old idea of the commuter(通勤者) going into New York City five days a week may be outdated." It does seem {#blank#}1{#/blank#} that the tens of thousands commuting from Mr. Lamont's state will continue to do so. The region's governors have {#blank#}2{#/blank#}well together to deal with the pandemic(流行病), but the friendliness may soon end over taxes.

When people from {#blank#}3{#/blank#}states like New Jersey and Connecticut commute to New York to work for a New York-based employer, they must pay New York tax on the related earned income. Even those who work from home must pay New York taxes unless the employee is working outside New York by {#blank#}4{#/blank#}.

Taxpayers and those states are looking closely at this loophole(漏洞). In December, Connecticut and New Jersey applied to the Supreme Court to consider a case which {#blank#}5{#/blank#}a state's authority to tax non-residents' income while they are working remotely. They think this is definitely a(n) {#blank#}6{#/blank#} to the city's finances. "Firms have considered leaving the city before, and employees are gradually accepting the idea. They have been working remotely for almost ten months and they've {#blank#}7{#/blank#}to that idea."

Companies are also watching the progression of the billionaire Mark to Market Tax Act, which would treat capital {#blank#}8{#/blank#}from billionaires' property as taxable income. New York's Democratic governor said he would reject any laws {#blank#}9{#/blank#}heavy taxes on the rich, because it would drive out wealthy, mobile residents. It would not take too many moving trucks for the city to feel the economic loss, says Michael Hendrix. A 5% {#blank#}10{#/blank#}of New Yorkers making about $10,000 would result in an annual loss of $933m—roughly the amount distributed to the city's health department.