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NEW QUESTION: 1
Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as
head of a household. She submitted the following information to the CPA who prepared her 1990 return:
. The divorce agreement, executed in 1983, provides for Hall to receive $3,000 per month, of which $600
is designated as child support. After the child reaches 18, the monthly payments are to be reduced to
$ 2,400 and are to continue until remarriage or death. However, for the year 1990, Hall received a total of
only $5,000 from her former husband. Hall paid an attorney $2,000 in 1990 in a suit to collect the alimony
owed.
. In June 1990, Hall's mother gifted her 100 shares of a listed stock. The donor's basis for this stock, which
she bought in 1970, was $4,000, and market value on the date of the gift was $3,000. Hall sold this stock
in July 1990 for $3,500. The donor paid no gift tax.
. During 1990, Hall spent a total of $1,000 for state lottery tickets. Her lottery winnings in 1990 totaled
$ 200.
. Hall earned a salary of $25,000 in 1990. Hall was not covered by any type of retirement plan, but
contributed $2,000 to an IRA in 1990.
. In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the
antique and sold it for $1,400, using the proceeds to pay a court-ordered judgment.
. Hall paid the following expenses in 1990 pertaining to the home that she owns: realty taxes, $3,400;
mortgage interest, $7,000; casualty insurance, $490; assessment by city for construction of a sewer
system, $910; interest of $1,000 on a personal, unsecured bank loan, the proceeds of which were used
for home improvements. Hall does not rent out any portion of the home.
What amount should be reported in Hall's 1990 return as alimony income?
A. $5,000
B. $36,000
C. $28,800
D. $0
Answer: D
Explanation:
Explanation
Choice "d" is correct. None of the payments received should be considered alimony income. Hall would
only claim alimony income if total receipts from her former spouse exceeded $7,200 (the required child
support).
Rule: In the event of payments consisting of both child support and alimony, child support obligations will
be satisfied first.

NEW QUESTION: 2
View the Exhibit to examine the Automatic Database Diagnostic Monitor (ADDM) tasks.
You executed the following commands:
SQL> VAR tname VARCHAR2(60);
SQL> BEGIN
:tname := 'my_instance_analysis_mode_task';
DBMS_ADDM.INSERT_SEGMENT_DIRECTIVE(:tname,'Sg_directive','SCOTT');
END;
Which statement describes the consequence?

A. The ADDM task is filtered to produce the Segment Advisor suggestions for the SCOTT schema only.
B. The ADDM task is filtered to suppress the Segment Advisor suggestions for the SCOTT schema.
C. All subsequent ADDM tasks including my_instance_analysis_mode_task are filtered to suppress the Segment Advisor suggestions for the SCOTT schema.
D. The PL/SQL block produces an error because the my_instance_analysis_mode_task task has not been reset to its initial state.
Answer: D

NEW QUESTION: 3
You are a licensing specialist. Your customer is Humongous Insurance, a large insurance company.
Company Background
Humongous Insurance plans to acquire another insurance company that has 40 employees. The other company licenses its products through an Open Business agreement.
Network Description
The Humongous Insurance network contains 750 desktops and 70 servers. The company uses a variety of Microsoft desktop and server technology.
Current Licensing Solution
The 70 servers are licensed as additional products under an Enterprise 5.x Agreement that will expire in two months.
Business Goals
In six months, the company plans to deploy four dual-processor servers that run SQL
Server in an active/passive failover cluster configuration. These servers will allow employees to access customer information by using the Internet.
The information technology (IT) department needs to be able to get training or assistance in using the network infrastructure. The department also needs an easy way to maintain the latest Microsoft server technology.
End of repeated scenario
You need to recommend the most appropriate license acquisition method for the four new
SQL servers. What should you recommend?
A. Acquire the licenses through an Open Business agreement.
B. Add the SQL Server licenses as additional products on the existing Enterprise
Agreement.
C. Sign a new Enterprise Enrollment under the existing Enterprise Agreement.
D. True-up the SQL Server licenses at the anniversary date of the agreement.
Answer: D

NEW QUESTION: 4
A security analyst is investigating a compromised Linux server. The analyst issues the ps command and receives the following output.

Which of the following commands should the administrator run NEXT to further analyze the compromised system?
A. /bin/la -1 /proc/1301/exe
B. kill -9 1301
C. rpm -V openash-server
D. strace /proc/1301
Answer: D