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NEW QUESTION: 1
Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the
stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss
during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What was Alice's recognized gain or loss on her sale?
A. $5,000 short-term loss.
B. $5,000 long-term loss.
C. $5,000 long-term gain.
D. $0
Answer: D
Explanation:
Explanation
Choice "a" is correct. Alice has a realized gain of $5,000 on the transaction: $25,000 sales price less
$ 20,000 purchase price. However, she can reduce the gain, but not below zero, by the amount of loss her
father could not deduct on the sale to her. Thus, Alice can reduce her gain by up to $10,000, but not below
zero. Here, the gain is $5,000, so it is reduced to zero. Conner should have sold the stock in the open
market so that he could deduct the entire loss. Alice could then have purchased the stock in the open
market.
Choice "b" is incorrect. $5,000 is Alice's realized long-term gain on the sale. However, she can reduce the
gain, but not below zero, by the amount of loss her father could not deduct on the sale to her.
Choice "c" is incorrect. Alice has a realized gain of $5,000 on the sale. However, since she is related to
Conner, her holding period includes his holding period. Therefore, her realized gain is long-term. In
addition, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct
on the sale to her.
Choice "d" is incorrect. Alice can reduce the gain by the amount of loss her father could not deduct on the
sale to her. However, she cannot reduce the gain below zero.
NEW QUESTION: 2
Thermal fatigue cracks usually initiate on the _________ of the component. They are generally wide and filled with oxides due to the elevated temperatures.
A. ID
B. None of the above
C. Surface
D. Welds
Answer: C
NEW QUESTION: 3
会社は、Microsoft 365をビジネスサポートプランとともに使用しています。
サポートプランについては、Microsoftのサービスレベル契約（SLA）を特定する必要があります。
イベントタイプごとにどのような応答を期待できますか？回答するには、適切な応答を正しいイベントタイプにドラッグします。各応答は、1回、複数回、またはまったく使用されない場合があります。コンテンツを表示するには、ペイン間で分割バーをドラッグするか、スクロールする必要がある場合があります。
注：それぞれの正しい選択には1ポイントの価値があります。
Answer:
Explanation:
Explanation:
References:
https://docs.microsoft.com/en-us/office365/servicedescriptions/office-365-platform-service-description/support
NEW QUESTION: 4
Any formula, pattern, device, or compilation of information that is used in one's business and that gives you an opportunity to gain an advantage over competitors who do not use it or know about it is:
A. A monopoly
B. Copyrighted material
C. A patent
D. A trade secret
E. None of the above
Answer: D
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