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NEW QUESTION: 1
A company is looking for a way to encrypt data stored on Amazon S3. Which AWS managed service can be used to help to accomplish this?
A. AWS Resource Access Manager
B. AWS Key Management Service (AWS KMS)
C. AWS Certificate Manager (ACM)
D. AWS Secrets Manager
Answer: B

NEW QUESTION: 2

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

NEW QUESTION: 3
In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and
his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received
$ 9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with
Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's
income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
A. 0
B. 1
C. 2
D. 3
Answer: D
Explanation:
Explanation
Choice "c" is correct. Smith is entitled to an exemption for himself. He is also entitled to an exemption for
his mother Ruth (qualifying relative). Ruth has $9,000 in Social Security payments during 19X4, but since
that is her only income, the Social Security is not taxable, and nontaxable income does not count in
calculating whether an exemption can be taken for a dependent. Clay cannot be taken as a dependent
because he filed a joint return with his wife. Since the joint return was filed for a purpose other than simply
claiming a refund, the joint return prevents Smith from claiming an exemption for Clay. An exemption
cannot be taken for Clay's wife because she filed a joint return with Clay. Smith is entitled to two
exemptions.
Choice "a" is incorrect. Clay cannot be taken as a dependent because he filed a joint return with his wife.
Since the joint return was filed for a purpose other than simply claiming a refund, the joint return prevents
Smith from claiming an exemption for Clay. An exemption cannot be taken for Clay's wife because she
filed a joint return with Clay.
Choice "b" is incorrect. Clay cannot be taken as a dependent because he filed a joint return with his wife.
Since the joint return was filed for a purpose other than simply claiming a refund, the joint return prevents
Smith from claiming an exemption for Clay. An exemption cannot be taken for Clay's wife because she
filed a joint return with Clay.
Choice "d" is incorrect. Smith is entitled to an exemption for his mother, Ruth. Ruth has $9,000 in Social
Security payments during 19X4, but because that is her only income, the Social Security income is not
taxable, and nontaxable income does not count in calculating whether an exemption can be taken for a
dependent.
Individual Taxation - Gross Income