CTFL18 Practice Questions

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NEW QUESTION: 1



A. Option B
B. Option A
C. Option D
D. Option C
Answer: C

NEW QUESTION: 2
Farr made a gift of stock to her child, Pat. At the date of gift, Farr's stock basis was $10,000 and the stock's fair market value was $15,000. No gift taxes were paid. What is Pat's basis in the stock for computing gain?
A. $0
B. $15,000
C. $5,000
D. $10,000
Answer: D
Explanation:
Explanation
Choice "c" is correct. Property acquired as a gift generally retains the rollover cost basis as it had in the hands of the donor at the time of the gift. Basis is increased by any gift tax paid that is attributable to the net appreciation in the value of the gift. Since there were no gift taxes paid, Pat's basis for computing a gain is the rollover cost (basis), $10,000.
Choices "a", "b", and "d" are incorrect, per the explanation above.

NEW QUESTION: 3
DDD is a company which publishes paper-based books. In the last 10 years DDD has seen a steady decline in its sales. Last month, one of its major customers, a large chain of high street bookshops announced that it would be closing as a result in declining sales in the paper-based book market. The Board of DDD has therefore announced that in order to survive, it must re-focus the business upon the developement of electronic books, which will require a significant investment in new technology and staff training. However, some staff will be made redundant as part of this process. The Board of DDD has stated that it will reward staff who actively embrace the change process.
Which of the activities below would occur within the 'Unfreeze', 'Change' or 'Refreeze' stage of Lewin's three-stage model?

Answer:
Explanation:

NEW QUESTION: 4
アプリケーションを移動した後、App1のバックアップソリューションを実装する必要があります。
最初に何を作成する必要がありますか？
A. a backup policy
B. a Recovery Services vault
C. an Azure Backup Server
D. a recovery plan
Answer: B
Explanation:
A Recovery Services vault is a logical container that stores the backup data for each protected resource, such as Azure VMs. When the backup job for a protected resource runs, it creates a recovery point inside the Recovery Services vault.
Scenario:
There are three application tiers, each with five virtual machines.
Move all the virtual machines for App1 to Azure.
Ensure that all the virtual machines for App1 are protected by backups.
References: https://docs.microsoft.com/en-us/azure/backup/quick-backup-vm-portal