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NEW QUESTION: 1
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
During 1994, the Moores received a $2,500 federal tax refund and a $1,250 state tax refund for 1993 overpayments. In 1993, the Moores were not subject to the alternative minimum tax and were not entitled to any credit against income tax. The Moores' 1993 adjusted gross income was $80,000 and itemized deductions were $1,450 in excess of the standard deduction. The state tax deduction for
1993 was $2,000.
A. $500
B. $1,500
C. $2,500
D. $25,000
E. $0
F. $1,300
G. $1,250
H. $900
I. $10,000
J. $55,000
K. $3,000
L. $2,000
M. $1,000
N. $75,000
O. $50,000
Answer: G
Explanation:
Explanation
"E" is correct. $1,250. The Moores itemized deductions in 1993 because such deductions were
$1,450 in excess of the standard deduction. The amount of state taxes deducted in 1993 was $2,000, which (along with the fact that the Moores were not subject to alternative minimum tax, which may have reduced their tax benefit) indicates that the Moores received a tax benefit in 1993 from deducting the $1,250 state tax refund they received in 1994. The $1,250 is taxable in 1994.

NEW QUESTION: 2
Which statement presents a valid reason for configuring a network user account to use crypt passwords?
A. Mac OS X Server v10.4 allows only crypt passwords to be set for network user accounts.
B. The crypt password type enables the user account to authenticate via Kerberos.
C. Crypt passwords provide compatibility with computers running Mac OS X v10.1 and earlier.
D. Crypt is the most secure password type provided by Mac OS X Server v10.4.
Answer: C

NEW QUESTION: 3
Which is an objective of the Managing Product Delivery process?
A. Sign-off completed Work Packages
B. Ensure that work on products is authorized and agreed with the team
C. Ensure the Business Case is kept under review
D. Report progress to the Project Board
Answer: B