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NEW QUESTION: 1
金融機関は、多要素認証を利用したモバイルバンキングサービスを開始しています。このアクセス制御は、次のうちどれの例ですか？
A. 修正管理
B. 指令制御
C. 予防管理
D. 探偵制御
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 amount of the loss from the sale of Zinco stock can Conner deduct in 1994?
A. $0
B. $10,000
C. $3,000
D. $5,000
Answer: A
Explanation:
Explanation
Choice "a" is correct. Even though Conner has a realized loss of $10,000 on this transaction he cannot deduct the loss since it was incurred in a transaction with his daughter, a related party.
Choice "b" is incorrect. $3,000 is the limit on deductible net capital losses. However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter, a related party.
Choice "c" is incorrect. Conner's realized loss on the sale is $10,000 ($20,000 proceeds less $30,000 basis). However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter, a related party.
Choice "d" is incorrect. $10,000 is Conner's realized loss on the sale. However, Conner cannot deduct this loss, since it was incurred in a transaction with his daughter, a related party.
NEW QUESTION: 3
A. Option E
B. Option D
C. Option C
D. Option B
E. Option A
Answer: B,E
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