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NEW QUESTION: 1
Tex Payor owns 500 shares of Amazon.com, Inc. that he bought seven years ago when the stock price
was $18 a share, at which time he paid a commission of $12.95 to purchase the stock. At the beginning of
this year, Amazon was selling for $89 a share. Today, December 31st, Amazon's stock closed at $152 a
share. Based on this information, what must Tex include on this year's tax return as taxable income from
his investment in Amazon?
A. none of the above
B. only the capital appreciation on the stock this year: $63 a share x 500 shares = $31,500
C. the value of the stock on December 31st minus the price he paid for it, which includes the commission
he paid, divided by the 7 years he has owned the stock: $152 - ($18 + $12.95) x 500 shares = $60,525 / 7
= $8,646
D. the capital appreciation on the stock this year minus the commission he originally paid to purchase the
stock:($63 - $12.95) x 500 = $25,025
Answer: A
Explanation:
None of the selections is the amount that Tex must include as taxable income on this year's
tax return from his investment in Amazon. Until Tex sells his shares of Amazon.com, he has earned only
unrealized capital gains, which are not subject to taxation. When Tex sells his shares, he will then have
realized capital gains and must pay tax on those gains.
NEW QUESTION: 2
Where would an IT service for the customer normally be defined?
A. in the Operational Level Agreement (OLA)
B. in the Service Report
C. in the IT Framework
D. in the Service Catalog or the Service Level Agreement (SLA)
Answer: D
Explanation:
A. Incorrect. The IT Framework provides a structure for service management but would not define the service itself.
B. Incorrect. The OLA would define a support arrangement behind the prime customer service.
C. Correct. The Service Catalog or the SLA would define the service for the customer.
D. Incorrect. The Service Report would provide details of service performance not define the service.
NEW QUESTION: 3
前回の要件会議で、Cloud Kicksチームのメンバーは、来週会議に出席する予定であると述べています。このニュースに対してコンサルタントは何をすべきですか？
A. クライアントに要件を承認してビルドを開始してもらいます
B. プロジェクト計画を更新し、すべての関係者に伝えます
C. 翌週に2つの要件ワークショップを設定する
D. 会議中にソリューションデザインを更新する
Answer: B
NEW QUESTION: 4
Which of the following components contains the Events Data Base?
A. Smart Event Client
B. Smart Event Correlation Unit
C. Smart Event Server
D. Smart Event Data Server
Answer: C