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NEW QUESTION: 1
Which two are categorized as unprocessable components in the traffic report? (Select two.)
A. Traffic containing a password protected doc file
B. Extraction limit that has been exceeded
C. traffic stream that is corrupted
D. Traffic that contains jpg image
E. Packets arriving out of order
Answer: B,C
NEW QUESTION: 2
During
a project's execution phase the customer insists on additions to product requirements What should the project manager do first?
A. Communicate the impact of the new additions to the customer
B. Analyze the impact and submit a change request to the change control board (CCB)
C. Determine if the additions can be accommodated within the current cost and schedule baseline
D. Incorporate the additions into the schedule and submit a revised baseline to the customer
Answer: B
NEW QUESTION: 3
On February 1, 1993, Hall learned that he was bequeathed 500 shares of common stock under his
father's will. Hall's father had paid $2,500 for the stock in 1990. Fair market value of the stock on
February 1, 1993, the date of his father's death, was $4,000 and had increased to $5,500 six months later.
The executor of the estate elected the alternate valuation date for estate tax purposes. Hall sold the stock
for $4,500 on June 1, 1993, the date that the executor distributed the stock to him. How much income
should Hall include in his 1993 individual income tax return for the inheritance of the 500 shares of stock,
which he received from his father's estate?
A. $5,500
B. $4,000
C. $0
D. $2,500
Answer: C
Explanation:
Explanation
Choice "d" is correct. There is no income tax on the value of inherited property. The gain on the sale is the
difference between the sales price of $4,500 and Hall's basis. Hall's basis is the alternate valuation
elected by the executor. This is the value 6 months after date of death or date distributed if before 6
months. The property was distributed 4 months after death and the value that day ($4,500) is used for the
basis. $4,500 . $4,500 = 0.
Choice "a" is incorrect. There is no income tax on the value of inherited property.
Choice "b" is incorrect. This is the basis of the stock if the alternate date had not been used. Heirs are not
taxed on inheritances. The income or loss results when inherited property is sold.
Choice "c" is incorrect. There is no income tax on the value of inherited property. The gain on the sale is
the difference between the sales price of $4,500 and Hall's basis. Hall's basis is the alternate valuation
elected by the executor.