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NEW QUESTION: 1
As her college graduation present, Jennifer's grandmother gave her 200 shares of the stock of IBM. Her grandmother had purchased the shares for $54 a share in October 2002, and the stock was selling for
$132 a share on the day of Jennifer's graduation eight years later. Eight months after her graduation, Jennifer decides to sell the shares to get money to help with the down payment on a condo she is purchasing.
If IBM is selling for $125 on the day of the sale, what are the tax consequences of this sale for Jennifer?
A. Jennifer will have taxable income of $15,600, which will be taxed as long-term capital gain income at a tax-preferred rate.
B. Jennifer will have taxable income of $14,200, which will be taxed as long-term capital gain income at a tax-preferred rate.
C. Jennifer will have taxable income of $14,200, which will be taxed as long-term capital gain income at a tax-preferred rate.
D. Jennifer will have a loss of $1,400, which will be treated as a short -term capital loss for tax purposes.
Answer: C
Explanation:
Explanation/Reference:
Explanation: If Jennifer's grandmother gave her stock that she had purchased for $54 a share on a day it was selling for $132, and Jennifer then sold it eight months later for $125, Jennifer will have taxable income of $14,200, which will be taxed as long-term capital gain income at a tax-preferred rate. The cost basis of a gift is the price that the donor paid for it --$54, in this case. Jennifer's gain is, therefore, ($125 -
$54) x 200 shares = $14,200. The holding period of the donor also becomes the holding period for the gift's recipient, so the $14,200 will be treated as long-term capital gain income since her grandmother had owned the stock for eight years prior to gifting it.

NEW QUESTION: 2
Your network contains one Active Directory domain named contoso.com.
From the Group Policy Management console, you view the details of a Group Policy object (GPO) named GPO1. You need to ensure that the comments field of GPO1 contains a detailed description of
GPO1.
What should you do?
A. From Group Policy Management, click View, and then click Customize.
B. Open GPO1 in the Group Policy Management Editor, and then modify the properties of GPO1.
C. From Active Directory Users and Computers, edit the properties of contoso.com/System/Policies/{229DCD27-9D98-ACC2-A6AE-ED765F065FF5}.
D. From Notepad, edit \\contoso.com\SYSVOL\ contoso.com\Policies\{229DCD27-9D98ACC2-A6AE-ED765F065FF5}\gpt.ini.
Answer: B
Explanation:
Adding a comment to a Group Policy object Open the Group Policy Management Console. Expand the Group Policy Objects node. Right-click the Group Policy object you want to comment and then click Edit . In the console tree, right-click the name of the Group Policy object and then click Properties . Click the Comment tab. Type your comments in the Comment box. Click OK
Reference: Comment a Group Policy Object
https://technet.microsoft.com/en-us/library/cc770974.aspx
- -- ---

NEW QUESTION: 3
전략적 이니셔티브의 프로젝트 관리자는 새로운 이해 관계자가 프로젝트에 관심이 있음을 인식하고 이해 관계자가 프로젝트의 목표, 목표, 이점 및 위험을 완전히 알고 있는지 확인하기를 원합니다. 프로젝트의 성공을 높이기 위해 프로젝트 관리자는 무엇을 해야 합니까?
A. 커뮤니케이션 관리 계획에 새로운 이해 관계자 추가
B. 새로운 이해 관계자와 프로젝트 상태 보고서를 공유합니다.
C. 이해 관계자 참여 계획 업데이트
D. 새로운 이해 관계자와의 회의 일정 잡기
Answer: A