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NEW QUESTION: 1
On December 1, 1997, Krest, a self-employed cash basis taxpayer, borrowed $200,000 to use in her
business. The loan was to be repaid on November 30, 1998. Krest paid the entire interest amount of
$ 24,000 on December 1, 1997. What amount of interest was deductible on Krest's 1997 income tax return?
A. $24,000
B. $2,000
C. $22,000
D. $0
Answer: B
Explanation:
Explanation
Choice "b" is correct. Cash basis taxpayers deduct interest in the year paid or the year to which the
interest relates, whichever is later. Even though all of the interest on this loan was paid on December 1,
1 997, only the interest relating to December 1997 can be deducted in 1997. The question does not give
an interest rate, but because the loan is to be repaid in a lump sum at maturity, 1/12 of the interest, or
$ 2,000 applies to each month.
Choice "a" is incorrect. Because $2,000 of the interest relates to 1997, this amount is deductible in 1997.
Choice "c" is incorrect. This is the amount that cannot be deducted until 1998, the year to which the
interest relates. Be sure to read questions like this very carefully, because if you had simply misread the
question as seeking the amount deductible in 1998, you would get the question wrong despite
understanding the rule.
Choice "d" is incorrect. Cash basis taxpayers can deduct interest in the year paid or the year to which the
interest relates, whichever is later, thus 11 months of the interest will not be deductible until 1998.
NEW QUESTION: 2
A. Option A
B. Option C
C. Option B
D. Option D
Answer: C
Explanation:
Explanation
The AWS Documentation mentions the following
Cloud Watch namespaces are containers for metrics. Metrics in different namespaces are isolated from each other, so that metrics from different applications are not mistakenly aggregated into the same statistics. All AWS services that provide Amazon Cloud Watch data use a namespace string, beginning with "AWS/". When you create custom metrics, you must also specify a namespace as a container for custom metrics. The following services push metric data points to Cloud Watch.
For more information on Cloudwatch namespaces, please visit the below URL:
* ttp://docs.aws.amazon.com/AmazonCloudWatch/latest/monitoring/aws-namespaces.htm I
NEW QUESTION: 3
A. Yes
B. No
Answer: B
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