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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:
* 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.
The $600 gain that Hall realized on the sale of the antique should be treated as:
A. A nontaxable antiquities transaction.
B. An involuntary conversion.
C. Long-term capital gain.
D. Ordinary income.
Answer: C
Explanation:
Explanation
Choice "b" is correct. The gain should be treated as a long-term capital gain because the property was held for more than one year and was sold for more than it cost.
Choice "a" is incorrect. Because Hall was not in the business of selling antiques, the profit from the sale will be treated as a gain from the disposition of a capital asset, not ordinary income.
Choice "c" is incorrect. This transaction does not qualify as an involuntary conversion. In order to be treated as an involuntary conversion, the transaction must result from a condemnation of property or a destruction or loss from theft or casualty.
Choice "d" is incorrect. An obvious distracter.
NEW QUESTION: 2
TestAWS（AWSアカウントID 111122223333）は、組織の従業員用に50のIAMユーザーを作成しました。これらのアソシエートのAWSコンソールURLは何ですか？
A. https：// 111122223333.signin.aws.amazon.com/console/
B. https：// signin.aws.amazon.com/console/
C. https://signin.aws.amazon.com/console/111122223333/
D. https://signin.aws.amazon.com/111122223333/console/
Answer: A
Explanation:
組織がさまざまなユーザーの作成とアクセス権限の管理にAWS IAMを使用している場合、IAMユーザーはログインURL http://aws.amazon.com/consoleを使用してAWS管理コンソールにアクセスすることはできません。 IAMユーザーのコンソールログインURLには、IAMユーザーが特定のアカウントに属することを識別するためのその組織のAWSアカウントIDがあります。 IAMユーザーのAWSコンソールログインURLはhttps：// <AWS_Account_ID> .signin.aws.amazon.com / console /になります。
この場合はhttps：// 111122223333.signin.aws.amazon.com/console/になります。
http://docs.aws.amazon.com/IAM/latest/UserGuide/AccountAlias.html
NEW QUESTION: 3
Assume a 30-millisecond voice payload, 6 bytes for the Layer 2 header, 1 byte for the end-of-frame flag, and the IP,
UDP, and RTP headers are compressed to 2 bytes, how much bandwidth should be allocated to the strict priority
queue for eight VoIP calls that use a G.729 codec over a multilink PPP link with cRTP enabled?
A. 92.8 kb/s
B. 121.6 kb/s
C. 83.2 kb/s
D. 88.4 kb/s
E. 78.4 kb/s
Answer: C
Explanation:
Reference:
http://www.cisco.com/en/US/tech/tk652/tk698/technologies_tech_note09186a0080094ae2.shtml