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NEW QUESTION: 1
On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her
business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of $12,000
on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?
A. $1,000
B. $0
C. $12,000
D. $11,000
Answer: D
Explanation:
Explanation
Choice "b" is correct. Prepaid interest must be prorated over the time for which payment is made. This is
true for both cash and accrual basis taxpayers. The loan is for 1 month in 1992 and 11 months in 1993.
Therefore, 1/12 of the interest is deductible in 1992 and 11/12, or $11,000 is deductible in 1993.
Choices "a", "c", and "d" are incorrect. Prepaid interest must be prorated over the time for which payment
is made. This is true for both cash and accrual basis taxpayers.
NEW QUESTION: 2
A software company needs to protect its source code including new source code between indexing times.
Which detection method should the company use to meet this requirement?
A. Described Content Matching (DCM)
B. Indexed Document Matching (IDM)
C. Vector Machine Learning (VML)
D. Exact Data Matching (EDM)
Answer: C
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 3
You have a private cloud infrastructure that uses System Center 2012 R2 Virtual Machine Manager (VMM).
You plan to host several hundred private clouds for different customers by using the infrastructure.
You need to ensure that all of the customers can use any IP address range in their private cloud.
What is the best approach to achieve the goal? More than one answer choice may achieve the goal. Select the BEST answer.
A. Install a VMM Network Virtualization for Generic Routing Encapsulation (NVGRE) gateway in each private cloud.
B. Create a virtual machine network that uses VLAN network isolation.
C. Install the IP Address Management (IPAM) Server feature in each private cloud.
D. Create a virtual machine network that uses network virtualization.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Network Virtualization introduced in Windows Server 2012 Hyper-V provides administrators with the ability to create multiple virtual networks on a shared physical network. In this approach to isolation, each tenant gets a complete virtual network, which includes support for virtual subnets and virtual routing. Tenants can even use their own IP addresses and subnets in these virtual networks, even if these conflict with or overlap with those used by other tenants.
Reference: http://blogs.technet.com/b/scvmm/archive/2013/06/17/logical-networks-part-v-network- virtualization.aspx
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