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NEW QUESTION: 1
On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?
A. $1,000
B. $11,000
C. $12,000
D. $0
Answer: B
Explanation:
Explanation
Choice "b" is correct. Prepaid interest must be prorated over the time for which payment is made. This is
true for both cash and accrual basis taxpayers. The loan is for 1 month in 1992 and 11 months in 1993.
Therefore, 1/12 of the interest is deductible in 1992 and 11/12, or $11,000 is deductible in 1993.
Choices "a", "c", and "d" are incorrect. Prepaid interest must be prorated over the time for which payment
is made. This is true for both cash and accrual basis taxpayers.

NEW QUESTION: 2
AWS 계정 소유자가 여러 개의 IAM 사용자를 설정했습니다. 하나의 IAM 사용자만 CloudWatch 액세스 권한을 가집니다. 그는 CPU 사용률이 임계 값 한도 미만일 때 EC2 인스턴스를 중지시키는 경보 작업을 설정했습니다.
이 경우 어떻게 됩니까?
A. 권한이 없기 때문에 EC2에서 알람을 설정할 수 없습니다.
B. CloudWatch는 작업이 실행될 때 인스턴스를 중지합니다.
C. 사용자가 작업을 설정할 수 있지만 EC2 권한이없는 경우에는 작업이 실행되지 않습니다.
D. CloudWatch 알람을 사용하여 인스턴스를 중지 할 수 없습니다.
Answer: C

NEW QUESTION: 3
-----
You are the administrator for a company named Contoso, Ltd.
Contoso also has an Azure subscription and uses many on-premises Active Directory products as roles in Windows Server including the following:
Active Directory Domain Services (AD DS)
Active Directory Certificate Services (AD CS)
Active Directory Rights Management Services (AD RMS)
Active Directory Lightweight Directory Services (AD LDS)
Active Directory Federation Services (AD FS).
Contoso must use the directory management services available in Azure Active Directory.
You need to provide information to Contoso on the similarities and differences between Azure Active Directory and the Windows Server Active Directory family of services.
Which feature does Azure Active Directory and on-premises Active Directory both support?
A. Querying the directory with LDAP
B. Issuing user certificates
C. Using the GraphAPI to query the directory
D. Supporting single sign-on (SSO)
Answer: D
Explanation:
AD FS supports Web single-sign-on (SSO) technologies, and so does Azure
Active Directory.
If you want single sign on we usually suggest using ADFS if you're a Windows shop. Going
forward though, Azure Active Directory is another alternative you can use.
Reference: Using Azure Active Directory for Single Sign On with Yammer
https://samlman.wordpress.com/2015/03/02/using-azure-active-directory-for-single-sign-onwith-yammer/