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NEW QUESTION: 1
Baum, an unmarried optometrist and sole proprietor of Optics, buys and maintains a supply of eyeglasses
and frames to sell in the ordinary course of business. In 1999, Optics had $350,000 in gross business
receipts and its year-end inventory was not subject to the uniform capitalization rules. Baum's 1999
adjusted gross income was $90,000 and Baum qualified to itemize deductions. During 1999, Baum
recorded the following information:
Business expenses:
What amount should Baum report as 1999 net earnings from self-employment?
A. $281,750
B. $273,000
C. $252,000
D. $243,250
Answer: A
Explanation:
Explanation
Choice "d" is correct. Baum should report $281,750 as 1999 net earnings from self-employment (line 12
of the Form 1040), calculated as follows:
Choices "a", "b", and "c" are incorrect. Self-employment tax and self-employment health insurance
expenses are adjustments from total gross income. They are not deducted from self-employment
earnings (i.e., not reported net on line 12 of the Form 1040).
Note: There are many distracters in this question, all relating to items that are either deductible as part of
itemized deductions or not deductible. Be careful to read the requirement of the question before spending
unnecessary time on the question. The statement that Baum's year-end inventory was not subject to the
uniform capitalization rules is a distracter as well. There is not enough information given in the facts to
apply the rules if he had been subject to them.
NEW QUESTION: 2
A set of integration Mule applications, some of which expose APIs, are being created to enable a new business process. Various stakeholders may be impacted by this. These stakeholders are a combination of semi-technical users (who understand basic integration terminology and concepts such as JSON and XML) and technically skilled potential consumers of the Mule applications and APIs.
What Is an effective way for the project team responsible for the Mule applications and APIs being built to communicate with these stakeholders using Anypoint Platform and its supplied toolset?
A. Capture documentation about the Mule applications and APIs inline within the Mule integration flows and use Anypoint Studio's Export Documentation feature to provide an HTML version of this documentation to the stakeholders
B. Use Anypoint Design Center to implement the Mule applications and APIs and give the various stakeholders access to these Design Center projects, so they can collaborate and provide feedback
C. Create Anypoint Exchange entries with pages elaborating the integration design, including API notebooks (where applicable) to help the stakeholders understand and interact with the Mule applications and APIs at various levels of technical depth
D. Use Anypoint Exchange to register the various Mule applications and APIs and share the RAML definitions with the stakeholders, so they can be discovered
Answer: B
NEW QUESTION: 3
고객이 취약점 평가 보고서를 검토 한 결과 부정확하다고 말했습니다. 클라이언트는 호스트의 운영 체제 (OS)가 제대로 감지되지 않아 나열된 취약점이 유효하지 않다고 말합니다.
취약성 평가 프로세스에서 가장 많은 오류가 발생했을 가능성은 어디입니까?
A. Discovery
B. Reporting
C. Detection
D. Enumeration
Answer: A
D-NWG-FN-23 FAQ
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