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NEW QUESTION: 1
Which three options are available to an LCMS reviewer to use as feedback? (Choose three.)
A. Flag a page of the course materials as "inappropriate" or "irrelevant"
B. Mark a problem as "Media" related
C. Forward a question to an expert
D. Send an email to the developer
E. Attach a document or graphic to a comment
F. Edit textual content and submit the change as a suggestion
Answer: B,E,F
NEW QUESTION: 2
Which of the following sales should be reported as a capital gain?
A. Real property subdivided and sold by a dealer.
B. Sale of equipment.
C. Government bonds sold by an individual investor.
D. Sale of inventory.
Answer: C
Explanation:
Explanation
Choice "d" is correct. Government bonds held by an individual investor are considered capital assets in the hands of the investor. When these types of security investments are sold, the resulting gain or loss is reported as capital.
Choice "a" is incorrect. In this case, we must assume that the BEST answer is option "d" (as that option would ALWAYS result in capital gain or loss treatment) and that the examiners are assuming that the equipment is depreciable equipment that has been used in a business for over one year. [If the equipment had been considered a personal asset by the examiners and had sold for a gain, it would also be a capital asset that sold for a capital gain, and there would be two correct answers.
Remember that the correct answer is the option that best answers the question.] Depreciable equipment used in a business and held for over one year falls under the category of Section 1245 property. When Section 1245 assets are sold at a gain, all the accumulated depreciation on the asset is recaptured as ordinary income (the same category as the depreciation expense was deducted against), and any remaining gain (typically, in practice, this is not the case, though, as the asset would have had to sell for an amount greater than its purchase price) is capital gain under Code Section
1231. [Note that Section 1245 applies only to gains. If the asset had sold for a loss, the loss would have been ordinary under Section 1231.] Choice "b" is incorrect. Real property sold by a dealer is considered inventory and results in ordinary income or ordinary losses upon sale. Inventory is not a capital asset and is not afforded the capital gain benefits.
Choice "c" is incorrect. Inventory is not a capital asset and is not afforded the capital gain benefits.
The sale of inventory results in ordinary income or loss (e.g., gross profit on sales) being reported on the tax return, as inventory is an asset held for sale in the ordinary course of business.
NEW QUESTION: 3
A storage administrator configured a SnapSure snapshot schedule for a heavily utilized productions file system. According to the schedule, three snapshots are to be created per hour, with the first snapshot created at one minute past the hour. After an hour, the administrator noticed that the first snapshot was not created on time. What is the cause of this issue?
A. The PFS SavVol has run out of space
B. The VNX for File has experienced a network outage
C. The HWM was not configured manually for Auto Extension
D. The VNX for File database backup has started in the background.
Answer: D
NEW QUESTION: 4
Advanced DNS
DNS Manager
Select the appropriate selection if statement is "Yes" or No.
Answer:
Explanation:
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