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NEW QUESTION: 1
Maria works as a professional Ethical Hacker. She recently got a project to test the security of www.we- are-secure.com. Arrange the three pre-test phases of the attack to test the security of weare-secure.
Select and Place:
NEW QUESTION: 2
Which of the following sales should be reported as a capital gain?
A. Real property subdivided and sold by a dealer.
B. Sale of equipment.
C. Sale of inventory.
D. Government bonds sold by an individual investor.
Choice "d" is correct. Government bonds held by an individual investor are considered capital assets in the hands of the investor. When these types of security investments are sold, the resulting gain or loss is reported as capital.
Choice "a" is incorrect. In this case, we must assume that the BEST answer is option "d" (as that option would ALWAYS result in capital gain or loss treatment) and that the examiners are assuming that the equipment is depreciable equipment that has been used in a business for over one year. [If the equipment had been considered a personal asset by the examiners and had sold for a gain, it would also be a capital asset that sold for a capital gain, and there would be two correct answers.
Remember that the correct answer is the option that best answers the question.] Depreciable equipment used in a business and held for over one year falls under the category of Section 1245 property. When Section 1245 assets are sold at a gain, all the accumulated depreciation on the asset is recaptured as ordinary income (the same category as the depreciation expense was deducted against), and any remaining gain (typically, in practice, this is not the case, though, as the asset would have had to sell for an amount greater than its purchase price) is capital gain under Code Section
1231. [Note that Section 1245 applies only to gains. If the asset had sold for a loss, the loss would have been ordinary under Section 1231.] Choice "b" is incorrect. Real property sold by a dealer is considered inventory and results in ordinary income or ordinary losses upon sale. Inventory is not a capital asset and is not afforded the capital gain benefits.
Choice "c" is incorrect. Inventory is not a capital asset and is not afforded the capital gain benefits.
The sale of inventory results in ordinary income or loss (e.g., gross profit on sales) being reported on the tax return, as inventory is an asset held for sale in the ordinary course of business.
NEW QUESTION: 3
A customer with POWER8 processor-based systems needs an application server that supports environments from single server and medium-sized configurations, to large deployments requiring tier clustering over multiple application server instances.
Which IBM product family will satisfy the customer's requirements?
D. Information Management
NEW QUESTION: 4
Your network contains a computer named Computer1. Computer1 is assigned an IP address of
Your company's corporate policy states that the first usable address in each subnet is allocated to the
You need to configure the default gateway for Computer1. Which address should you choose?
A /26 subnet is 2 bits more than the Class C (/24) that allows 256 addresses. For each bit higher, we half the # of available hosts. This means we have 64 addresses on each subnet.
So our first network in our scenario would end with 192.168.1.64, and the next network would start with 192.168.1.65, which is also the gateway address.