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NEW QUESTION: 1
A security analyst reviews the following output:
The analyst loads the hash into the SIEM to discover if this hash is seen in other parts of the network. After inspecting a large number of files, the security analyst reports the following:
Which of the following is the MOST likely cause of the hash being found in other areas?
A. The file is encrypted
B. Jan Smith is an insider threat
C. There are MD5 hash collisions
D. Shadow copies are present
Answer: C
NEW QUESTION: 2
What message type does not implicitly trigger dabase commits for the ble updates specified in your program?
A. E type MESSAGE stement
B. S type MESSAGE stement
C. W type MESSAGE stement
D. A type MESSAGE stement
E. I type MESSAGE stement
Answer: D
NEW QUESTION: 3
Which of the following is subject to the Uniform Capitalization Rules of Code Sec. 263A?
A. Mine development and exploration costs.
B. Warehousing costs incurred by a manufacturing company with $12 million in annual gross receipts.
C. Research and experimental expenditures.
D. Editorial costs incurred by a freelance writer.
Answer: B
Explanation:
Explanation
Choice "d" is correct. Uniform capitalization rules apply to the following: (1) real or tangible personal property produced by the taxpayer for use in his or her trade or business; (2) real or tangible personal property produced by the taxpayer for sale to his or her customers; and (3) real or tangible personal property acquired by the taxpayer for resale, provided the taxpayer's annual average gross receipts for the preceding three years exceeds $10,000,000. Warehousing costs incurred by a manufacturing company (making inventory for sale to its customers) are subject to the Uniform Capitalization Rules.
Further, they are the only item on the list that is real or tangible personal property. In this case, the inventory is not acquired for resale (it is produced by the taxpayer for sale to his or her customers), so the fact that the annual sales are $12,000,000 does not matter in this case. The sales could have been less than $10,000,000 annually, and the Uniform Capitalization Rules would still have applied.
Choices "a", "b", and "c" are incorrect, based on the above discussion.