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NEW QUESTION: 1
What are the two (2) characteristics for an email to be considered Spam? (Select two.)
A. Unsolicited
B. Bulk
C. Malicious
D. Unwanted
Answer: A,C
NEW QUESTION: 2
Wallace purchased 500 shares of Kingpin, Inc. 15 years ago for $25,000. Wallace has worked as an
owner/employee and owned 40% of the company throughout this time. This year, Kingpin, which is not an
S corporation, redeemed 100% of Wallace's stock for $200,000. What is the treatment and amount of
income or gain that Wallace should report?
A. $175,000 ordinary income.
B. $200,000 long-term capital gain.
C. $175,000 long-term capital gain.
D. $0
Answer: C
Explanation:
Explanation
Choice "b" is correct. An investment in a capital asset (e.g., stock) results in the income being capital
(either a capital loss or a capital gain). Ownership percentage is not a factor in the calculation, and, in this
question, nor is the fact that the corporation is not an S corporation. The calculation is simple:
Wallace invested $25,000 in the stock and received $200,000 for 100% of his investment 15 years later.
The capital gain is $175,000 ($200,000 - $25,000), and it is considered long-term because the stock was
held for greater than one year.
Choice "a" is incorrect. There is $175,000 of gain on the transaction ($200,000 - $25,000). This type of
transaction is not a transaction that is excluded from tax in the tax code.
Choice "c" is incorrect. An investment in a capital asset (e.g., stock) results in the income being capital
(either a capital loss or a capital gain). Although the calculation of the income is correct (i.e., $175,000),
ordinary income is not the proper treatment for this transaction.
Choice "d" is incorrect. Although this transaction does result in a long-term capital gain, Wallace has basis
in the stock ($25,000), and the gain is calculated as the proceeds from the sale ($200,000) less the basis
in the stock.
NEW QUESTION: 3
ネットワークにcontoso.comという名前のActive Directoryドメインが含まれています。 ドメインには、Windows Server 2016を実行するFS1という名前のファイルサーバーが含まれています。FS1にはSecureFolderという名前の共有があります。
SecureFolderのコンテンツにアクセスするすべてのユーザーを追跡する必要があります。
どの2つのアクションを実行する必要がありますか？ それぞれの正しい答えは解決策の一部を表しています。
注：それぞれ正しい選択は1ポイントの価値があります。
A. ファイルエクスプローラから、SecureFolderの高度なセキュリティ設定を変更します。
B. 既定のドメインコントローラグループポリシーオブジェクト（GPO）から、監査オブジェクトアクセスを有効にします。
C. ファイルエクスプローラから、SecureFolderの高度な共有設定を変更します。
D. グループポリシーオブジェクト（GPO）を作成し、監査オブジェクトアクセスを有効にします。
Answer: A,C
NEW QUESTION: 4
Which two ways should a consultant prioritize identifiable project risks as part of a mitigation strategy? (Select two.)
A. level of inconvenience to the customer
B. impact to the project success
C. sequence of risk occurrence
D. probability of risk
E. visibility to senior management
Answer: B,D
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