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NEW QUESTION: 1
Which of the following is the BEST way to ensure the continued usefulness of IT governance reports for stakeholders?
A. Issue frequent service level satisfaction surveys.
B. Establish a standard process for providing feedback.
C. Rely on IT leaders to advise when adjustments should be made.
D. Conduct quarterly audits and adjust reporting based on findings.
NEW QUESTION: 2
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?
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.
NEW QUESTION: 3
Which two methods are API security best practices? (Choose two.)
A. Use cloud hosting services to manage security configuration.
B. Use basic auth credentials over all internal API interactions.
C. Use tokens after the identity of a client has been established.
D. Use encryption and signatures to secure data.
E. Use the same operating system throughout the infrastructure.