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NEW QUESTION: 1
Don Wolf became a general partner in Gata Associates on January 1, 1989, with a 5% interest in Gata's
profits, losses, and capital. Gata is a distributor of auto parts. Wolf does not materially participate in the
partnership business. For the year ended December 31, 1989, Gata had an operating loss of $100,000.
In addition, Gata earned interest of $20,000 on a temporary investment. Gata has kept the principal
temporarily invested while awaiting delivery of equipment that is presently on order. The principal will be
used to pay for this equipment. Wolf's passive loss for 1989 is:
A. $4,000
B. $0
C. $6,000
D. $5,000
Answer: D
Explanation:
Explanation
Choice "c" is correct. Wolf's passive loss for 1989 is $5,000 ($100,000 operating loss * 5% interest in
partnership).
Choice "a" is incorrect. Wolf did not materially participate in the partnership, so the loss was passive.
Choice "b" is incorrect. Wolf's passive loss of $5,000 could not be reduced by his distributive share of the
partnership's "interest income" totaling $1,000. Interest income is considered "portfolio income," and
neither the partnership nor a partner can offset it against passive losses.
Choice "d" is incorrect. No items of income or deduction from portfolio income or activities in which the
taxpayer materially participates may be combined or offset with passive losses unless the activity
generating the loss is completely disposed of in a taxable transaction.
NEW QUESTION: 2
Java is not:
A. Distributed.
B. Architecture Specific.
C. Object-oriented.
D. Multithreaded.
Answer: B
Explanation:
JAVA was developed so that the same program could be executed on multiple
hardware and operating system platforms, it is not Architecture Specific.
The following answers are incorrect:
Object-oriented. Is not correct because JAVA is object-oriented. It should use the object-oriented
programming methodology.
Distributed. Is incorrect because JAVA was developed to be able to be distrubuted, run on multiple
computer systems over a network.
Multithreaded. Is incorrect because JAVA is multi-threaded that is calls to subroutines as is the
case with object-oriented programming.
NEW QUESTION: 3
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation
Section: Understand Azure Pricing and Support
NEW QUESTION: 4
技術要件を満たすために、バトラーチャットボットソリューションを設計する必要があります。
使用するのに最適なチャネルと価格帯は何ですか？複数の回答を選択することで目標を達成できる場合がありますベスト回答を選択してください。
A. S1価格帯を使用するプレミアムチャネル
B. 無料価格帯を使用する標準チャネル
C. 無料価格帯を使用するプレミアムチャネル
D. S1価格帯を使用する標準チャネル
Answer: A
Explanation:
References:
https://azure.microsoft.com/en-in/pricing/details/bot-service/
C-FIOAD-2021 FAQ
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C-FIOAD-2021 Exam Topics
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C-FIOAD-2021 Offcial Page
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