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NEW QUESTION: 1
Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?
A. $1,300
B. $2,500
C. $0
D. $1,100
Answer: A
Explanation:
Explanation
Choice "c" is correct. The general rule for the basis on gifted property is that the donee receives the
property with a rollover cost basis (equal to the donor's basis). An exception exists where the fair market
value of the property at the time of the gift is less than the donor's basis. That is not the case in this
question; thus, the calculation of the gain on the disposition of the property is:

Choice "a" is incorrect. This choice could be correct if the facts of the question met the exception whereby
no gain or loss is recognized when a donee sells gifted property for an amount between the donor's basis
and the fair market value at the date of the gift.
Choice "b" is incorrect. This choice uses the basis as the fair market value of the property. Fair market
value of property at date of death is used as the basis for inherited property, not gifted property.
Choice "d" is incorrect. This choice assumes that Thompson's basis is zero. His basis is $1,200 as
indicated above.

NEW QUESTION: 2

R1# show running-config
interface Loopback0
description ***Loopback***
ip address 192.168.1.1 255.255.255.255
ip ospf 1 area 0
!
interface Ethernet0/0
description **Connected to R1-LAN**
ip address 10.10.110.1 255.255.255.0
ip ospf 1 area 0
!
interface Ethernet0/1
description **Connected to L2SW**
ip address 10.10.230.1 255.255.255.0
ip ospf hello-interval 25
ip ospf 1 area 0
!
router ospf 1
log-adjacency-changes
R2# show running-config
R2
!
interface Loopback0
description **Loopback**
ip address 192.168.2.2 255.255.255.255
ip ospf 2 area 0
!
interface Ethernet0/0
description **Connected to R2-LAN**
ip address 10.10.120.1 255.255.255.0
ip ospf 2 area 0
!
interface Ethernet0/1
description **Connected to L2SW**
ip address 10.10.230.2 255.255.255.0
ip ospf 2 area 0
!
router ospf 2
log-adjacency-changes
R3# show running-config
R3
username R6 password CISCO36
!
interface Loopback0
description **Loopback**
ip address 192.168.3.3 255.255.255.255
ip ospf 3 area 0
!
interface Ethernet0/0
description **Connected to L2SW**
ip address 10.10.230.3 255.255.255.0
ip ospf 3 area 0
!
interface Serial1/0
description **Connected to R4-Branch1 office**
ip address 10.10.240.1 255.255.255.252
encapsulation ppp
ip ospf 3 area 0
!
interface Serial1/1
description **Connected to R5-Branch2 office**
ip address 10.10.240.5 255.255.255.252
encapsulation ppp
ip ospf hello-interval 50
ip ospf 3 area 0
!
interface Serial1/2
description **Connected to R6-Branch3 office**
ip address 10.10.240.9 255.255.255.252
encapsulation ppp
ip ospf 3 area 0
ppp authentication chap
!
router ospf 3
router-id 192.168.3.3
!
R4# show running-config
R4
!
interface Loopback0
description **Loopback**
ip address 192.168.4.4 255.255.255.255
ip ospf 4 area 2
!
interface Ethernet0/0
ip address 172.16.113.1 255.255.255.0
ip ospf 4 area 2
!
interface Serial1/0
description **Connected to R3-Main Branch office**
ip address 10.10.240.2 255.255.255.252
encapsulation ppp
ip ospf 4 area 2
!
router ospf 4
log-adjacency-changes
R5# show running-config
R5
!
interface Loopback0
description **Loopback**
ip address 192.168.5.5 255.255.255.255
ip ospf 5 area 0
!
interface Ethernet0/0
ip address 172.16.114.1 255.255.255.0
ip ospf 5 area 0
!
interface Serial1/0
description **Connected to R3-Main Branch office**
ip address 10.10.240.6 255.255.255.252
encapsulation ppp
ip ospf 5 area 0
!
router ospf 5
log-adjacency-changes
R6# show running-config
R6
username R3 password CISCO36
!
interface Loopback0
description **Loopback**
ip address 192.168.6.6 255.255.255.255
ip ospf 6 area 0
!
interface Ethernet0/0
ip address 172.16.115.1 255.255.255.0
ip ospf 6 area 0
!
interface Serial1/0
description **Connected to R3-Main Branch office**
ip address 10.10.240.10 255.255.255.252
encapsulation ppp
ip ospf 6 area 0
ppp authentication chap
!
router ospf 6
router-id 192.168.3.3
!


A. Option D
B. Option B
C. Option A
D. Option C
Answer: D

NEW QUESTION: 3
You are developing a Microsoft SQL Server Integration Services (SSIS) package. You create a data flow that has the following characteristics:
* The package moves data from the table [source].Tabid to DW.Tablel.
* All rows from [source].Table1 must be captured in DW.Tablel for error.Tablel.
* The table error.Tablel must accept rows that fail upon insertion into DW.Tablel due to violation of nullability or data type errors such as an invalid date, or invalid characters in a number.
* The behavior for the Error Output on the "OLE DB Destination" object is Redirect.
* The data types for all columns in [sourceJ.Tablel are VARCHAR. Null values are allowed.
* The Data access mode for both OLE DB destinations is set to Table or view - fast load.


Use the drop-down menus to select the answer choice that answers each question.

Answer:
Explanation:

NEW QUESTION: 4
An analyst has collected the following data about a firm:
Receivables turnover = 10 times Inventory turnover = 8 times Payables turnover = 12 times
What is the average receivables collection period, the average inventory processing period, and the average payables payment period respectively? (Assume 360 days in a year)
A. 33 days: 30 days: 20 days.
B. 36 days: 45 days: 30 days.
C. 45 days: 36 days: 30 days.
Answer: B
Explanation:
Receivables collection period = 360/10 = 36 days Inventory processing period = 360/8 = 45 days Payables payment period = 360/12 = 30 days