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Exam Code: C-TS4C-2021

Exam Name: SAP Certified Application Associate - SAP S/4HANA Cloud, essentials edition implementation with SAP Activate Exam

Version: V15.35

Q & A: 208 Questions and Answers

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A man recently died with only probate assets. Under the terms of his will, he left his entire probate estate outright to his wife. The following are relevant facts about the estate:
*Gross estate $2,000,000
*Estate administration expenses 50,000
*Debts of decedent 200,000
*Allowable funeral expenses 5,000
The amount of the allowable marital deduction is
A. $1,750,000
B. $1,795,000
C. $1,745,000
D. $1,800,000
Answer: C

A father deeded a house as a gift to his daughter in 1990 but retained the right to live in it until his death. He died this year, while still living in the house. The following are relevant facts:
The father bought the property in 1980 for $140,000. The fair market value of the property when the gift was made in 1990 was $170,000. The father filed a timely gift tax return but paid no gift tax because of the applicable credit amount. The fair market value of the property at the father's death was $200,000. The daughter sold the property 3 months after her father's death for $200,000. She had a gain of
A. $130,000
B. $160,000
C. $200,000
D. 0
Answer: D

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