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Exam Code: SPHR
Exam Name: The Professional in Human Resources (SPHR)
Vendor: HRCI

60 Questions & Answers
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NEW QUESTION: 1
An ArcGIS Online user needs to combine areas that overlap or share a common edge into a single area.
Which ArcGIS Online analysis tool should be used?
A. Dissolve Boundaries
B. Extract Data
C. Overlay Layers
D. Merge Layers
Answer: A
Explanation:
Explanation
https://doc.arcgis.com/en/arcgis-online/analyze/dissolve-boundaries.htm

NEW QUESTION: 2
A vSphere administrator notices that sometimes they receive poor network throughput for multiple port groups that reside on a vSwitch with multiple physical uplinks (vmnics). The configuration on the ESXi host is identical to other hosts that are working properly in the same cluster.
What should be done next?
A. Add additional port groups to the vSwitch.
B. Restart Management agents in ESXi Direct Console User Interface (DCUI).
C. Alter the failover order of the vmnics until a bad vmnic is found.
D. Add additional resources to the virtual machines that are powered on.
Answer: D

NEW QUESTION: 3
Hall, a divorced person and custodian of her 12-year old child, filed her 1990 federal income tax return as head of a household. She submitted the following information to the CPA who prepared her
1990 return:
* In 1990, Hall sold an antique that she bought in 1980 to display in her home. Hall paid $800 for the antique and sold it for $1,400, using the proceeds to pay a court ordered judgment.
The $600 gain that Hall realized on the sale of the antique should be treated as:
A. Ordinary income.
B. A nontaxable antiquities transaction.
C. Long-term capital gain.
D. An involuntary conversion.
Answer: C
Explanation:
Explanation
Choice "b" is correct. The gain should be treated as a long-term capital gain because the property was held for more than one year and was sold for more than it cost.
Choice "a" is incorrect. Because Hall was not in the business of selling antiques, the profit from the sale will be treated as a gain from the disposition of a capital asset, not ordinary income.
Choice "c" is incorrect. This transaction does not qualify as an involuntary conversion. In order to be treated as an involuntary conversion, the transaction must result from a condemnation of property or a destruction or loss from theft or casualty.
Choice "d" is incorrect. An obvious distracter.


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