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NEW QUESTION: 1
Which configuration action must be performed on the AppInternals analysis server Virtual machine on initial startup?
A. Change the hypervisor Disk settings to Thin Provisioned.
B. Deselect DHCP and manually configure the IP address.
C. Assign a stable, fully qualified hostname.
D. Select DHCP.
Answer: C
NEW QUESTION: 2
A solution implementer is considering the following active-standby configuration between two DataPower appliances:
In a simulated power failure of Appliance 1 using this active-standby configuration in a sandbox environment, Appliance 2 did not take over the active interface. What could be causing this behavior?
A. There might be a firewall between the two appliances which has not been configured to allow broadcast traffic in an active-standby configuration.
B. It can take several minutes for the standby interfaces to be active in an active-standby configuration.
C. In an active-standby configuration, thepriority of Appliance 2 must be changed to 99 for the failure takeover to work.
D. Appliances in the active-standby configuration must be in the same network subnet and broadcast domain.
Answer: D
NEW QUESTION: 3
スクラップ費用を特別勘定に転記する必要があります。どの特性に基づいて、勘定設定の動作に影響を与えることができますか？
この質問には2つの正解があります。
A. 保管場所
B. 移動タイプ
C. ストックタイプ
D. 植物
Answer: B,D
NEW QUESTION: 4
An individual had the following capital gains and losses for the year:
What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?
A. Long-term gain of $16,000 at the 15% rate.
B. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
C. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
D. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.
Answer: A
Explanation:
Explanation
Choice "a" is correct. Specific netting procedures for capital gains and losses are outlined in the Internal
Revenue Code for non-corporate taxpayers.
Gains and losses are netted within each tax rate group (e.g., the 15% rate group). The facts of this
question have already performed this step for us.
Short-term Capital Gains and Losses
1 . If there are any short-term capital losses (this includes any short-term capital loss carryovers), they are
first offset against any short-term gains that would be taxable at the ordinary income rates.
2 . Any remaining short-term capital loss is used to offset any long-term capital gains from the 28% grate
group (e.g., collectibles).
3 . Any remaining short-term capital loss is then used to offset any long-term gains from the 25% group
(e.g., un-recaptured Section 1250 gains).
4 . Any remaining short-term capital loss is used to offset any long-term capital gains applicable at the
lower (e.g., 15%) tax rate.
Long-term Capital Gains and Losses
1 . If there are any long-term capital losses (this includes any long-term capital loss carryovers) from the
2 8% rate group, they are first offset against any net gains from the 25% rate group and then against net
gains from the 15% rate group.
2 . If there are any long-term capital losses (this includes any long-term capital loss carryovers) from the
1 5% rate group, they are offset first against any net gains from the 28% rate group and then against net
gains from the 25% rate group.
In this case, we are given net short-term capital losses of $70,000 to start with. Following the rules above,
this first goes to offset any short-term gains at the ordinary income rates, but there are none in the facts.
So, the next step is to offset the losses against any 28% rate gain long-term capital gains. The facts
provide that there is $10,000 in gains from collectibles (taxable at the 28% rate). The remaining short-term
loss ($60,000) is next used to offset the long-term capital gains at the 25% rate. The facts give us
un-recaptured Section 1250 gains of $56,000 (taxed at the 25% tax rate). The remaining short-term
capital loss is $4,000 ($70,000 - $10,000 - $56,000 = $4,000). The balance of the short-term capital
losses is finally used to offset any capital gains taxed at the 15% tax rate, which the facts give us as
$ 20,000. Therefore, after the $4,000 remaining short-term capital loss is applied to offset the $20,000
long-term capital gain taxed at the 15% tax rate, there is an amount of $16,000 remaining of long-term
capital losses to be taxed at the 15% tax rate.
Choices "b", "c", and "d" are incorrect, per the ordering rules discussed above.
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