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NEW QUESTION: 1
Assuming no File Access restrictions have been applied, what is the minimal requirement to add an external FileMaker Data Source table occurrence of Inventory from a file called DEPT to the Relationships Graph of a file called PROD?
A. An active account in DEPT associated with a privilege set that has the Manage External Data Sources option checked, and an active account with the [Full Access] privilege set in PROD
B. An active account associated with the [Full Access] privilege set in PROD and an active account in DEPT associated with a privilege set that has view record access for the Inventory table
C. An active account associated with any privilege set in PROD, and an active account associated with a privilege set that has view record access for the Inventory table
D. An active account associated with the [Full Access] privilege set in both PROD and DEPT
E. An active account associated with a privilege set that has the Manage External Data Sources option checked in both PROD and DEPT
Answer: B

NEW QUESTION: 2
Leker exchanged a van that was used exclusively for business and had an adjusted tax basis of $20,000
for a new van. The new van had a fair market value of $10,000, and Leker also received $3,000 in cash.
What was Leker's tax basis in the acquired van?
A. $7,000
B. $13,000
C. $20,000
D. $17,000
Answer: D
Explanation:
Explanation
Choice "b" is correct. $17,000 is the tax basis in the van.
The basis for like-kind exchanges is computed as follows:

The general rule is the gain is recognized to the extent boot is received. As the transaction results in a
loss to Leker (he received an asset worth $10,000 plus $3,000 cash less a $20,000 tax basis equals
$ 7,000 loss) no gain is recognized and the $3,000 received reduces his basis in the new asset.
Choice "a" is incorrect. Basis must be reduced by non-like-kind assets (boot) received.
Choice "c" is incorrect. For non-like-kind exchanges, the basis would be the FMV of the assets received
($10,000 FMV plus $3,000 Boot). However, because both assets have similar use, this is a like-kind
exchange, which follows the rule above.
Choice "d" is incorrect. The basis of the old property is used to calculate the basis of the new property,
less any boot received.

NEW QUESTION: 3
次のうちどれが、プロジェクトマネージャにアクティブなプロジェクトの総コストの最善の見積もりを与えるか？
A. EAC
B. BAC
C. ETC
D. TCPI
Answer: A
Explanation:
References: Kim Heldman, CompTIA Project+ Study Guide, 2nd Edition, Sybex, Indianapolis, 2017, p. 232