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NEW QUESTION: 1
Tex Payor bought shares of the Stocks4U Mutual Fund on February 26th.During the year, the fund sold
some of the stocks in which it was invested, generating long-term capital gain income for the fund. Tex
received a distribution of some of these gains at the end of the year, based on his proportionate
ownership of the fund. Which of the following statements is true regarding the tax consequences of this
distribution to Tex?
A. Tex will have to pay tax on the distribution at his marginal tax rate. Since Tex had not been invested in
the fund for over 12 months when the distribution occurred, it is considered to be short-term capital gain
income for him, which is taxed as ordinary income.
B. There are no tax consequences to Tex. Mutual fund investors are taxed only on dividend distributions
and on capital gains realized when they sell shares of a fund that they own. Capital gains earned by the
fund when securities are bought and sold by the fund's manager are taxed to the fund.
C. Tex will have to pay tax on the distribution unless he opts to reinvest the distribution in the fund, in
which case the income will not be taxable.
D. Tex will have to pay tax on the distribution at the tax rate for long-term capital gains, which are currently
taxed preferentially.
Answer: D
Explanation:
When Tex receives distributions of long-term capital gain income earned by a fund that he
bought on February 26th, he will have to pay tax on the distribution at the tax rate for long-term capital
gains, which are currently taxed preferentially. The amount of time the fund held the securities prior to
selling them determines whether the capital gain distribution will be considered long-term or short-term,
not the amount of time the investor has owned shares of the fund. All distributions-both dividends and
capital gains-are taxable at the shareholder level, not at the fund level.

NEW QUESTION: 2
あなたは医療記録文書管理ウェブサイトを開発しています。このWebサイトは、スキャンした患者摂取フォームのコピーを保存するために使用されます。保存された摂取フォームがサードパーティによってストレージからダウンロードされた場合、フォームの内容が危険にさらされてはなりません。
要件に応じて、インテークフォームを保管する必要があります。
解決：
*ストレージサービス暗号化を有効にしてAzureCosmosDBデータベースを作成します。
*インテークフォームをAzureCosmosDBデータベースに保存します。
ソリューションは目標を達成していますか？
A. はい
B. いいえ
Answer: B

NEW QUESTION: 3
An administrator receives a security alert that appears to be from one of the company's vendors. The email contains information and instructions for patching a serious flaw that has not been publicly announced. Which of the following can an employee use to validate the authenticity if the email?
A. SSL certificate chain
B. Hashing algorithm
C. Ephemeral Key
D. Digital signature
E. Private key
Answer: B