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NEW QUESTION: 1
Which configuration action must be performed on the AppInternals analysis server Virtual machine on initial startup?
A. Select DHCP.
B. Assign a stable, fully qualified hostname.
C. Change the hypervisor Disk settings to Thin Provisioned.
D. Deselect DHCP and manually configure the IP address.
Answer: B
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. It can take several minutes for the standby interfaces to be active in an active-standby configuration.
B. There might be a firewall between the two appliances which has not been configured to allow broadcast traffic in an active-standby configuration.
C. Appliances in the active-standby configuration must be in the same network subnet and broadcast domain.
D. In an active-standby configuration, thepriority of Appliance 2 must be changed to 99 for the failure takeover to work.
Answer: C
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. 植物
B. 移動タイプ
C. ストックタイプ
D. 保管場所
Answer: A,B
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. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
B. 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.
C. 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.
D. Long-term gain of $16,000 at the 15% rate.
Answer: D
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.
Supplemental Questions