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NEW QUESTION: 1
Patty Planner has been contributing a sum to a non-qualified variable annuity each month for the last
fifteen years in order to reach her ultimate goal of an early retirement. Now that she has turned 60, Patty
has decided to retire. Her annuity is now worth $69,000, and her total contributions were $36,000.Patty
decides to withdraw $15,000 of her accumulation as a lump sum to fund an extended vacation to Europe
that she has always promised herself. Which of the following statements applies to Patty's situation?
A. Her $15,000 withdrawal is not taxable since it is less than the amount of her total contributions to the
plan, but she will be subject to a 10% penalty for early withdrawal.
B. Her $15,000 withdrawal will be taxable as ordinary income to her at her marginal tax rate, and she will
also be subject to a 10% penalty for early withdrawal.
C. Her $15,000 withdrawal will be taxed as capital gain income, at a preferential rate, but she will also
have to pay a 10% penalty for withdrawing the funds prior to turning 62.
D. Her $15,000 withdrawal will be taxed as ordinary income to her at her marginal tax rate.
Answer: D
Explanation:
If 60-year-old Patty has contributed $36,000 to the annuity that is now worth $69,000 and
decides to withdraw $15,000 as a lump sum, the $15,000 will be taxed as ordinary income. She will not be
subject to any penalties for early withdrawals since she is over 59 1/2 years old, but the IRS uses
LIFO-last-in/first-out-accounting in determining whether the income is taxable, so the $15,000 withdrawal
will be considered to come from earnings, which have grown tax-free and are, therefore, now taxable.

NEW QUESTION: 2

A. Diskshadow
B. Diskpart
C. Wbadmin
D. Shadow
Answer: A
Explanation:
DiskShadow.exe is a tool that exposes the functionality offered by the Volume Shadow Copy Service (VSS).
The diskshadow command delete shadows deletes shadow copies.

Reference: Technet, Diskshadow

NEW QUESTION: 3
Universal Container has developed a custom Visualforce page that will accept user input and must prefer returning the results to the users.
Which two techniques should be used to ensure the users cannot perform a SOQL injection attack?
A. Use bind variable in the SOQL query.
B. Use the escapesinglequotes() method to sanitize user input.
C. Escape double quotes in the user input.
D. Use the with Sharing keyword on the controller.
Answer: A,B

NEW QUESTION: 4
Every Monday, you send recommendations by email to the consumers who bought product(s) from a specific product category during the previous week. What target group category should you use?
A. Static
B. Triggered-based
C. Live
D. Dynamic
Answer: D