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NEW QUESTION: 1
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. $900
B. $3,000
C. $2,500
D. $0
E. $1,300
F. $1,250
G. $75,000
H. $10,000
I. $55,000
J. $2,000
K. $1,500
L. $1,000
M. $25,000
N. $50,000
O. $500
Answer: D
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.

NEW QUESTION: 2
A user reports slow computer performance. A technician troubleshooting the issue uses a performance monitoring
tool and receives the following results:
Avg % Processor Time =10%
Avg Pages/Second = 0
Avg Disk Queue Length = 3
Based on the results, which of the following is causing a bottleneck?
A. Processor
B. Memory
C. NIC
D. Hard drive
Answer: D

NEW QUESTION: 3
What is a benefit of NTLMSSP over basic authentication?
A. Basic requires reauthentication with every new domain
B. NTLMSSP is more secure than basic.
C. Basic cannot be used in transparent proxy mode.
D. NTLMSSP is compatible with OpenLDAP.
Answer: B