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Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable
income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own
and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores' 1994
Form 1040.
Tom received $10,000, consisting of $5,000 each of principal and interest, when he redeemed a Series
EE savings bond in 1994. The bond was issued in his name in 1990 and the proceeds were used to pay
for Laura's college tuition. Tom had not elected to report the yearly increases in the value of the bond.
A. $0
B. $55,000
C. $10,000
D. $3,000
E. $2,000
F. $900
G. $2,500
H. $25,000
I. $500
J. $1,300
K. $1,000
L. $1,250
M. $1,500
N. $50,000
O. $75,000
Answer: A
Explanation:
Explanation
"A" is correct. $0. Generally, if a taxpayer does not make an election to accrue interest income from
Series EE bonds, the interest is taxable at the time the bonds are cashed. However, an exception applies
in this case because Tom Moore meets the criteria (assume he was 24 years or older in 1990). Savings
bonds is tax-exempt when:
(1) It is used to pay for qualified higher-education expenses for the taxpayer, spouse, or dependents;
(2) There is taxpayer or joint ownership with spouse;
(3) The taxpayer is age 24 (or over) when the bonds are issued; and
(4) The bonds are acquired after 1989.
A network administrator is attempting to configure IP SLA to allow one time stamp to be logged when a packet arrives on the interface and one time stamp to be logged when a packet leaves the interface.
Which IP SLA accuracy tool enables this functionality?
A. Trigger
B. RTT
C. Trap
D. Responder
Answer: B
Which of the following is an object-oriented technology characteristic that permits an enhanced degree of security over data?
A. Polymorphism
B. Encapsulation
C. Dynamic warehousing
D. inheritance
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Encapsulation is a property of objects, and it prevents accessing either properties or methods that have not been previously defined as public. This means that any implementation of the behavior of an object is not accessible. An object defines a communication interface with the exterior and only that which belongs to that interface can be accessed.
While designing a Contact Center, which two solutions can be used to enable to manage multiple cases at the same time? Choose 2 answers
A. Live Agent
B. Social Customer Service
C. Interactive Voice Response
D. Computer Telephone Integration
Answer: A,B
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