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NEW QUESTION: 1
内部監査活動の知識とスキルを補完するために詐欺の専門家を必要とする可能性が最も高いのは次の活動のどれですか？
A. 詐欺を検出するために監査テストを採用しています。
B. 詐欺師の疑いを尋問。
C. 詐欺が疑われる領域の関与を計画しています。
D. プロセスレビューを完了して、不正を防止するための管理を改善します。
Answer: A

NEW QUESTION: 2
A Citrix Administrator needs to ensure that a revoked certificate is NOT being used for client certificate authentication.
Which two entities can the administrator select on the NetScaler? (Choose two.)
A. Online Certification Status Protocol
B. Subject Alternative certificates
C. Certificate Revocation List
D. Server Name Indication
Answer: A,C

NEW QUESTION: 3
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. $12,500
B. $30,000
C. $25,000
D. $0
Answer: D
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: 4





A. 0
B. 1
C. 2
D. 3
Answer: B