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Three different version for successfully pass.

NEW QUESTION: 1
Ein Finanzinstitut verfügt über eine Systemschnittstelle, die von seinen Zweigstellen verwendet wird, um bei der Verarbeitung von Transaktionen geltende Wechselkurse zu erhalten. Welche der folgenden Optionen sollte das Hauptkontrollziel für die Aufrechterhaltung der Sicherheit der Systemschnittstelle sein?
A. Verhindert den unbefugten Zugriff auf die Daten durch böswillige Aktivitäten
B. Sicherstellung der Integrität der übertragenen Daten
C. Verhindert den unbefugten Zugriff auf die Daten durch Abfangen
D. Sicherstellen, dass die übertragenen Daten verfügbar sind
Answer: B

NEW QUESTION: 2
What are the key trends driving the Commerce space?
A. Businesses are becoming product-centric.
B. Customers want to simplify shopping by using one channel for a given transaction.
C. Customers expect highly personalized and rich interaction.
D. None of the above.
Answer: C

NEW QUESTION: 3
On February 1, 1993, Hall learned that he was bequeathed 500 shares of common stock under his
father's will. Hall's father had paid $2,500 for the stock in 1990. Fair market value of the stock on
February 1, 1993, the date of his father's death, was $4,000 and had increased to $5,500 six months later.
The executor of the estate elected the alternate valuation date for estate tax purposes. Hall sold the stock
for $4,500 on June 1, 1993, the date that the executor distributed the stock to him. How much income
should Hall include in his 1993 individual income tax return for the inheritance of the 500 shares of stock,
which he received from his father's estate?
A. $0
B. $2,500
C. $5,500
D. $4,000
Answer: A
Explanation:
Explanation
Choice "d" is correct. There is no income tax on the value of inherited property. The gain on the sale is the
difference between the sales price of $4,500 and Hall's basis. Hall's basis is the alternate valuation
elected by the executor. This is the value 6 months after date of death or date distributed if before 6
months. The property was distributed 4 months after death and the value that day ($4,500) is used for the
basis. $4,500 . $4,500 = 0.
Choice "a" is incorrect. There is no income tax on the value of inherited property.
Choice "b" is incorrect. This is the basis of the stock if the alternate date had not been used. Heirs are not
taxed on inheritances. The income or loss results when inherited property is sold.
Choice "c" is incorrect. There is no income tax on the value of inherited property. The gain on the sale is
the difference between the sales price of $4,500 and Hall's basis. Hall's basis is the alternate valuation
elected by the executor.