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NEW QUESTION: 1
Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as head of a household. She submitted the following information to the CPA who prepared her
1990 return:
* The divorce agreement, executed in 1983, provides for Hall to receive $3,000 per month, of which
$600 is designated as child support. After the child reaches 18, the monthly payments are to be reduced to $2,400 and are to continue until remarriage or death. However, for the year 1990, Hall received a total of only $5,000 from her former husband. Hall paid an attorney $2,000 in 1990 in a suit to collect the alimony owed.
* In June 1990, Hall's mother gifted her 100 shares of a listed stock. The donor's basis for this stock, which she bought in 1970, was $4,000, and market value on the date of the gift was $3,000. Hall sold this stock in July 1990 for $3,500. The donor paid no gift tax.
* During 1990, Hall spent a total of $1,000 for state lottery tickets. Her lottery winnings in 1990 totaled $200.
* Hall earned a salary of $25,000 in 1990. Hall was not covered by any type of retirement plan, but contributed $2,000 to an IRA in 1990.
* In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the antique and sold it for $1,400, using the proceeds to pay a court-ordered judgment.
* Hall paid the following expenses in 1990 pertaining to the home that she owns: realty taxes,
$3,400; mortgage interest, $7,000; casualty insurance, $490; assessment by city for construction of a sewer system, $910; interest of $1,000 on a personal, unsecured bank loan, the proceeds of which were used for home improvements. Hall does not rent out any portion of the home.
What amount should be reported in Hall's 1990 return as alimony income?
A. $0
B. $36,000
C. $28,800
D. $5,000
Answer: A
Explanation:
Explanation
Choice "d" is correct. None of the payments received should be considered alimony income. Hall would only claim alimony income if total receipts from her former spouse exceeded $7,200 (the required child support).
Rule: In the event of payments consisting of both child support and alimony, child support obligations will be satisfied first.
NEW QUESTION: 2
You are managing this configuration:
1. CDB1 is a container database.
2. BDB1 and PDB2 are two pluggable databases in CDB1.
3. user1 .EMP Is a table In PDBI and user2.DEPT is a table in PDB2.
Which two are true?
A. The inserts on USER 1 . EMP remain uncommitted when the session connected to pdb2.
B. The inserts on USER1 . EMP were committed when the session connected to pdb2.
C. The insert on user2.dept fails because of the active transaction in the parent container.
D. The insert on user2.dept is uncommitted.
E. The insert on user2.dept Is a recursive autonomous transaction by the child session and is committed.
F. The inserts on USER1.EMP were rolled back when the session connected to pdb2.
G. The inserts on USER1. EMP were committed when the session inserted a row into user2 .dept.
Answer: D,E
NEW QUESTION: 3
Sie haben ein virtuelles Azure-Netzwerk mit dem Namen VNet1, das ein Subnetz mit dem Namen Subnetz1 enthält. Subnetz1 enthält drei virtuelle Azure-Maschinen. Jede virtuelle Maschine hat eine öffentliche IP-Adresse.
Die virtuellen Maschinen hosten mehrere Anwendungen, auf die Benutzer im Internet über Port 443 zugreifen können.
Ihr lokales Netzwerk verfügt über eine Standort-zu-Standort-VPN-Verbindung zu VNet1.
Sie stellen fest, dass auf die virtuellen Maschinen mithilfe des RDP (Remote Desktop Protocol) aus dem Internet und dem lokalen Netzwerk zugegriffen werden kann.
Sie müssen den RDP-Zugriff auf die virtuellen Maschinen über das Internet verhindern, es sei denn, die RDP-Verbindung wird über das lokale Netzwerk hergestellt. Die Lösung muss sicherstellen, dass die Internetbenutzer weiterhin auf alle Anwendungen zugreifen können.
Was sollte man tun?
A. Erstellen Sie eine Verweigerungsregel in einer Netzwerksicherheitsgruppe (NSG), die mit Subnetz1 verknüpft ist.
B. Entfernen Sie die öffentlichen IP-Adressen von den virtuellen Maschinen.
C. Ändern Sie den Adressraum des lokalen Netzwerk-Gateways.
D. Ändern Sie den Adressraum von Subnetz1.
Answer: A
Explanation:
You can filter network traffic to and from Azure resources in an Azure virtual network with a network security group. A network security group contains security rules that allow or deny inbound network traffic to, or outbound network traffic from, several types of Azure resources.
You can use a site-to-site VPN to connect your on-premises network to an Azure virtual network. Users on your on-premises network connect by using the RDP or SSH protocol over the site-to-site VPN connection. You don't have to allow direct RDP or SSH access over the internet. And this can be achieved by configuring a deny rule in a network security group (NSG) that is linked to Subnet1 for RDP / SSH protocol coming from internet.
Modify the address space of Subnet1 : Incorrect choice
Modifying the address space of Subnet1 will have no impact on RDP traffic flow to the virtual network.
Modify the address space of the local network gateway : Incorrect choice Modifying the address space of the local network gateway will have no impact on RDP traffic flow to the virtual network.
Remove the public IP addresses from the virtual machines : Incorrect choice If you remove the public IP addresses from the virtual machines, none of the applications be accessible publicly by the Internet users.
Reference:
https://docs.microsoft.com/en-us/azure/virtual-network/security-overview
https://docs.microsoft.com/en-us/azure/security/fundamentals/network-best-practices
NEW QUESTION: 4
各資産マスタレコードの資産移行ファイルに入力されるデータはどれですか？
A. すべての通貨での累積取得値
B. グループ通貨での減価償却累計額
C. 会社コード通貨での減価償却累計額
D. グループ通貨での累積取得値
Answer: D