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NEW QUESTION: 1
John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as income in Mary's 1992 income tax return?
A. $10,000
B. $8,000
C. $8,600
D. $5,600
Answer: B
Explanation:
Explanation
Choice "b" is correct. Alimony would be income to Mary while child support would not. Funds qualify as child support only if 1) a specific amount is fixed or is contingent on the child's status (e.g., reaching a certain age), 2) it is paid solely for the support of minor children, and 3) it is payable by decree, instrument or agreement. The actual use of the funds is irrelevant to the issue. In this case,
$2,000 (20% * $10,000) qualifies as child support. The other $8,000 is alimony, which would be income to Mary.
Choice "a" is incorrect. Take 80% of the $10,000 paid, not 80% of the $7,000 received by Mary.
Choice "c" is incorrect. Only $8,000 would be alimony per the divorce decree (80% * $10,000).
Choice "d" is incorrect. The 20% reduction when the child turns 18 makes 20% of the $10,000 payment, or $2,000, child support, which is nontaxable to Mary.

NEW QUESTION: 2
There are four main components of the Call Center Elite Multichannel configuration.
Which list contains all of the main components?
A. Avaya Aura® Session Manager, Multichannel XML Server, Multichannel Desktop Client, Core Server
B. Avaya Aura® System Manager, Multichannel XML Server, Multichannel Desktop Client, Core Server
C. Avaya Aura® Communication Manager, Multimedia Database, Multichannel XML Server, Multichannel Desktop Client
D. Avaya Aura® Communication Manager, Avaya Aura® Session Manager, Multichannel XML Server, Multichannel Desktop Client
Answer: C

NEW QUESTION: 3
IS 감사인은 공급 업체가 장비를 데이터 센터로 가져 왔을 때 비상 전원 차단 스위치가 실수로 눌려 UPS가 작동되었음을 알게 됩니다. IS 감사인이 제안해야 하는 다음 감사 권장 사항 중 무엇입니까?
A. 보호 덮개를 설치하십시오.
B. 방문자 호위.
C. 차단 스위치를 재배치하십시오.
D. 환경 오류를 기록합니다.
Answer: A
Explanation:
설명:
스위치 위의 보호 덮개를 사용하면 스위치에 접근하여 볼 수 있지만 실수로 활성화되지는 않습니다.

NEW QUESTION: 4
Match the CSS terms to the corresponding CSS code examples. (To answer, drag the appropriate CSS term from the column on the left to its CSS code example on the right. Each CSS term may be used once, more than once, or not at all. Each correct match is worth one point.)

Answer:
Explanation:

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