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NEW QUESTION: 1
When discovering the potential solution options for addressing business needs, what is a the purpose of doing a gap analysis?
A. A way to understand the difference between performance requirements and the standard or benchmark as understood when a technology component was purchased
B. A way to understand the difference between customer requirements and a specific technology provider's portfolio
C. A way to understand the difference between the current situation and a future state vision
D. A way to determine what level of additional resources can accomplish development and implementation activities in a shorter time duration
Answer: C
NEW QUESTION: 2
Conner purchased 300 shares of Zinco stock for $30,000 in 1980. On May 23, 1994, Conner sold all the stock to his daughter Alice for $20,000, its then fair market value. Conner realized no other gain or loss during 1994. On July 26, 1994, Alice sold the 300 shares of Zinco for $25,000.
What was Alice's recognized gain or loss on her sale?
A. $5,000 long-term loss.
B. $0
C. $5,000 long-term gain.
D. $5,000 short-term loss.
Answer: B
Explanation:
Explanation
Choice "a" is correct. Alice has a realized gain of $5,000 on the transaction: $25,000 sales price less
$20,000 purchase price. However, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct on the sale to her. Thus, Alice can reduce her gain by up to $10,000, but not below zero. Here, the gain is $5,000, so it is reduced to zero. Conner should have sold the stock in the open market so that he could deduct the entire loss. Alice could then have purchased the stock in the open market.
Choice "b" is incorrect. $5,000 is Alice's realized long-term gain on the sale. However, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct on the sale to her.
Choice "c" is incorrect. Alice has a realized gain of $5,000 on the sale. However, since she is related to Conner, her holding period includes his holding period. Therefore, her realized gain is long-term. In addition, she can reduce the gain, but not below zero, by the amount of loss her father could not deduct on the sale to her.
Choice "d" is incorrect. Alice can reduce the gain by the amount of loss her father could not deduct on the sale to her. However, she cannot reduce the gain below zero.
NEW QUESTION: 3
You are modifying an existing banking application.
The application includes an Account class and a Customer class. The following code segment defines the classes.
You populate a collection named customerCollection with Customer and Account objects by using the following code segment:
You create a largeCustomerAccounts collection to store the Account objects by using the following code segment:
Collection<Account> largeCustomerAccounts = new Collection<Account> (); All accounts with a Balance value greater than or equal to 1,000,000 must be tracked.
You need to populate the largeCustomerAccounts collection with Account objects.
Which code segment should you use?
A. Option A
B. Option B
C. Option D
D. Option C
Answer: D
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