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NEW QUESTION: 1
Baum, an unmarried optometrist and sole proprietor of Optics, buys and maintains a supply of eyeglasses
and frames to sell in the ordinary course of business. In 1999, Optics had $350,000 in gross business
receipts and its year-end inventory was not subject to the uniform capitalization rules. Baum's 1999
adjusted gross income was $90,000 and Baum qualified to itemize deductions. During 1999, Baum
recorded the following information:
Business expenses:

What amount should Baum report as 1999 net earnings from self-employment?
A. $252,000
B. $273,000
C. $281,750
D. $243,250
Answer: C
Explanation:
Explanation
Choice "d" is correct. Baum should report $281,750 as 1999 net earnings from self-employment (line 12
of the Form 1040), calculated as follows:

Choices "a", "b", and "c" are incorrect. Self-employment tax and self-employment health insurance
expenses are adjustments from total gross income. They are not deducted from self-employment
earnings (i.e., not reported net on line 12 of the Form 1040).
Note: There are many distracters in this question, all relating to items that are either deductible as part of
itemized deductions or not deductible. Be careful to read the requirement of the question before spending
unnecessary time on the question. The statement that Baum's year-end inventory was not subject to the
uniform capitalization rules is a distracter as well. There is not enough information given in the facts to
apply the rules if he had been subject to them.

NEW QUESTION: 2
After completing the installation of a new overlay WIPS for the purpose of rogue detection and security monitoring at your corporate headquarters, what baseline function MUST be performed in order to identify security threats?
A. Upstream and downstream throughput thresholds must be specified to ensure that service-level agreements are being met.
B. Authorized PEAP usernames must be added to the WIPS server's user database.
C. Separate security profiles must be defined for network operation in different regulatory domains
D. WLAN devices that are discovered must be classified (rogue, authorized, neighbor, etc.) and a WLAN policy must define how to classify new devices.
Answer: D

NEW QUESTION: 3
While inventorying storage equipment, it is found that there are unlabeled, disconnected, and powered off devices. Which of the following is the correct procedure for handling such equipment?
A. They should be inspected and sanitized following the organizational policy.
B. They should be inspected and categorized properly to sell them for reuse.
C. They should be recycled to save energy.
D. They should be recycled according to NIST SP 800-88.
Answer: A

NEW QUESTION: 4
On a Cisco TelePresence CLI, which command is the correct syntax to run a traceroute to a remote host?
A. set tracert {dest}
B. utils network tracert {dest}
C. tracert {dest}
D. network traceroute {dest}
Answer: B

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