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NEW QUESTION: 1
회사가 Amazon Simple Storage Service (S3)에 데이터를 저장하고 있습니다. 회사의 보안 정책에 따라 유휴 데이터는 암호화됩니다.
다음 중 어떤 방법으로 이를 달성 할 수 있습니까? (3 번 선택)
A. Amazon S3 버킷 정책을 사용하여 유휴 데이터에 대한 액세스를 제한합니다.
B. EC2 키 페어와 함께 Amazon S3 서버 측 암호화를 사용하십시오.
C. 고객 제공 키와 함께 Amazon S3 서버 측 암호화를 사용하십시오.
D. Amazon S3로 전송되는 동안 SSL을 사용하여 데이터를 암호화합니다.
E. AWS Key Management Service 관리 키와 함께 Amazon S3 서버 측 암호화를 사용하십시오.
F. 자체 마스터 키를 사용하여 Amazon S3에 수집하기 전에 클라이언트 측의 데이터를 암호화하십시오.
Answer: C,E,F

NEW QUESTION: 2
Hertzberg proposed that the satisfaction and dis-satisfaction at work resulted from two different factors "Hygiene" and "Motivation" factors. Please select which of the following are NOT considered motivation factors?
A. Achievement
B. Recognition
C. Job advancement
D. Responsibility
E. Job security
Answer: E

NEW QUESTION: 3
An individual had the following capital gains and losses for the year:

What will be the net gain (loss) reported by the individual and at what applicable tax rate(s)?
A. Long-term gain of $16,000 at the 15% rate.
B. Long-term capital gain of $3,000 at the 15% rate, collectibles gain of $10,000 at the 28% rate, and
Section 1250 gain of $56,000 at the 25% rate.
C. Short-term loss of $3,000 at the ordinary rate and long-term capital gain of $86,000 at the 15% rate.
D. Short-term loss of $3,000 at the ordinary rate, long-term capital gain of $10,000 at the 15% rate,
collectibles gain of $10,000 at the 28% rate, and Section 1250 gain of $56,000 at the 25% rate.
Answer: A
Explanation:
Explanation
Choice "a" is correct. Specific netting procedures for capital gains and losses are outlined in the Internal
Revenue Code for non-corporate taxpayers.
Gains and losses are netted within each tax rate group (e.g., the 15% rate group). The facts of this
question have already performed this step for us.
Short-term Capital Gains and Losses
1 . If there are any short-term capital losses (this includes any short-term capital loss carryovers), they are
first offset against any short-term gains that would be taxable at the ordinary income rates.
2 . Any remaining short-term capital loss is used to offset any long-term capital gains from the 28% grate
group (e.g., collectibles).
3 . Any remaining short-term capital loss is then used to offset any long-term gains from the 25% group
(e.g., un-recaptured Section 1250 gains).
4 . Any remaining short-term capital loss is used to offset any long-term capital gains applicable at the
lower (e.g., 15%) tax rate.
Long-term Capital Gains and Losses
1 . If there are any long-term capital losses (this includes any long-term capital loss carryovers) from the
2 8% rate group, they are first offset against any net gains from the 25% rate group and then against net
gains from the 15% rate group.
2 . If there are any long-term capital losses (this includes any long-term capital loss carryovers) from the
1 5% rate group, they are offset first against any net gains from the 28% rate group and then against net
gains from the 25% rate group.
In this case, we are given net short-term capital losses of $70,000 to start with. Following the rules above,
this first goes to offset any short-term gains at the ordinary income rates, but there are none in the facts.
So, the next step is to offset the losses against any 28% rate gain long-term capital gains. The facts
provide that there is $10,000 in gains from collectibles (taxable at the 28% rate). The remaining short-term
loss ($60,000) is next used to offset the long-term capital gains at the 25% rate. The facts give us
un-recaptured Section 1250 gains of $56,000 (taxed at the 25% tax rate). The remaining short-term
capital loss is $4,000 ($70,000 - $10,000 - $56,000 = $4,000). The balance of the short-term capital
losses is finally used to offset any capital gains taxed at the 15% tax rate, which the facts give us as
$ 20,000. Therefore, after the $4,000 remaining short-term capital loss is applied to offset the $20,000
long-term capital gain taxed at the 15% tax rate, there is an amount of $16,000 remaining of long-term
capital losses to be taxed at the 15% tax rate.
Choices "b", "c", and "d" are incorrect, per the ordering rules discussed above.
Supplemental Questions

NEW QUESTION: 4
G5500 is a heterogenous server, which can accommodate GPU, FPGA & ASIC types of accelerators.
A. TRUE
B. FALSE
Answer: A