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NEW QUESTION: 1
Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA
deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in
1 990 from rental real estate in which he actively participated. What amount of loss attributable to this
rental real estate can be used in 1990 as an offset against income from nonpassive sources?
A. $0
B. $30,000
C. $25,000
D. $12,500
Answer: A
Explanation:
Explanation
Choice "a" is correct. Cobb may not use any of the loss attributable to his rental real estate as an offset
against income from nonpassive sources in 1990 because he does not qualify for the "Mom and Pop"
exception. Under this exception, up to $25,000 of passive losses and the deduction equivalent of tax
credits that are attributable to rental real estate may be used as an offset against income from nonpassive
sources. This $25,000 allowance is reduced, but not below zero, by 50% of the amount by which the
individual's modified AGI exceeds $100,000. The $25,000 is therefore completely phased out when
modified AGI reaches $150,000. Because Cobb's AGI was $200,000, he did not qualify for the exception.
Choices "b", "c", and "d" are incorrect. Rental activities are passive activities and generally are not
allowed to use any of the loss attributable to the rental activity to offset any income produced from
nonpassive sources. There is a limited exception in the case of losses from rental real estate in which the
taxpayer actively participates, but Cobb did not qualify for it.

NEW QUESTION: 2

A. Service
B. Dictionary
C. member Of
D. File
E. Profile status
Answer: A,D

NEW QUESTION: 3
企業は、Amazon ECSの上で実行される新しいオンラインゲームを開発しています。 4つの異なるAmazon ECSサービスがアーキテクチャの一部となり、それぞれがさまざまなAWSサービスへの特定のアクセス許可を必要とします。同社は、メモリ予約に基づいてコンテナーをビンパッキングすることで、基になるAmazon EC2インスタンスの使用を最適化したいと考えています。
開発チームがこれらの要件を最も安全に満たすことができる構成はどれですか？
A. 関連するECSサービスに必要な権限をそれぞれ含む4つの異なるIAMロールを作成し、関連するIAMロールを参照するように各ECSタスク定義を構成します。
B. 関連するECSサービスに必要な権限をそれぞれ含む4つの異なるIAMロールを作成し、関連するIAMロールを参照するように各ECSサービスを構成します。
C. 関連するECSサービスに必要な権限をそれぞれ含む4つの異なるIAMロールを作成し、次にIAMグループを作成して、そのグループを参照するようにECSクラスターを構成します。
D. さまざまなECSサービスに必要な権限を含む新しいIdentity and Access Management（IAM）インスタンスプロファイルを作成し、そのインスタンスロールを基本となるEC2インスタンスに関連付けます。
Answer: A
Explanation:
https://docs.aws.amazon.com/AmazonECS/latest/developerguide/task-placement-strategies.html.

NEW QUESTION: 4

A. Option C
B. Option B
C. Option A
D. Option D
Answer: D
Explanation:
Explanation
References:
https://docs.microsoft.com/en-us/azure/storage/common/storage-import-export-service