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NEW QUESTION: 1
John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?
A. $5,600
B. $8,600
C. $8,000
D. $10,000
Answer: C
Explanation:
Explanation
Choice "b" is correct. Alimony would be income to Mary while child support would not. Funds qualify as
child support only if 1) a specific amount is fixed or is contingent on the child's status (e.g., reaching a
certain age), 2) it is paid solely for the support of minor children, and 3) it is payable by decree, instrument
or agreement. The actual use of the funds is irrelevant to the issue. In this case, $2,000 (20% * $10,000)
qualifies as child support. The other $8,000 is alimony, which would be income to Mary.
Choice "a" is incorrect. Take 80% of the $10,000 paid, not 80% of the $7,000 received by Mary.
Choice "c" is incorrect. Only $8,000 would be alimony per the divorce decree (80% * $10,000).
Choice "d" is incorrect. The 20% reduction when the child turns 18 makes 20% of the $10,000 payment,
or $2,000, child support, which is nontaxable to Mary.
NEW QUESTION: 2
NetApp supports multiple FC paths from the host to the NetApp storage controllers. In addition to using multiple FC switches, which other NetApp supported components should you use for this type of configuration?
A. HBA with driver and firmware, multipathing host software, multiple storage controllers with multiple target ports each
B. HBA with driver and firmware, multipathing host software, multiple storage controllers with multiple initiator ports each
C. HBA with driver and firmware, multiple storage controllers with multiple target ports each
D. multipathing host software, multiple storage controllers with multiple target ports each
Answer: A
NEW QUESTION: 3
What is a benefit of key risk indicators?
A. improved mitigation techniques for unknown threats
B. clear perspective into the risk position of an organization
C. improved visibility on quantifiable information
D. clear procedures and processes for organizational risk
Answer: A