Final answer:
The sale of an office building contributed by a stockholder in 1967 is the occurrence that most likely would have no effect on 2014 net income.
Step-by-step explanation:
The occurrence that most likely would have no effect on 2014 net income is the sale in 2020 of an office building contributed by a stockholder in 1967.
Net income is the profit (or loss) of a company after deducting all expenses from its total revenues. The sale of an office building contributed by a stockholder in 1967 would not impact the net income of 2014 as it occurred several years after the year in question.
On the other hand, the collection of a dividend from an investment in 2020, the correction of an error in the financial statements of a prior period discovered subsequent to their issuance, and the stock purchased in 2002 deemed worthless in 2020 could all potentially impact the net income of 2014.
The occurrence that most likely would have no effect on 2014 net income is the correction of an error in the financial statements of a prior period discovered subsequent to their issuance. This is because a correction of a prior period error is applied retrospectively, and the financial statements of the affected prior period would be restated, not the current period's income statement. In contrast, the sale of an office building, collection of a dividend, and deeming of stock as worthless would all be reflected in the financial statements of the current period in which they occurred.