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NEW QUESTION: 1
Wallace purchased 500 shares of Kingpin, Inc. 15 years ago for $25,000. Wallace has worked as an
owner/employee and owned 40% of the company throughout this time. This year, Kingpin, which is not an
S corporation, redeemed 100% of Wallace's stock for $200,000. What is the treatment and amount of
income or gain that Wallace should report?
A. $175,000 long-term capital gain.
B. $200,000 long-term capital gain.
C. $175,000 ordinary income.
D. $0
Answer: A
Explanation:
Explanation
Choice "b" is correct. An investment in a capital asset (e.g., stock) results in the income being capital
(either a capital loss or a capital gain). Ownership percentage is not a factor in the calculation, and, in this
question, nor is the fact that the corporation is not an S corporation. The calculation is simple:
Wallace invested $25,000 in the stock and received $200,000 for 100% of his investment 15 years later.
The capital gain is $175,000 ($200,000 - $25,000), and it is considered long-term because the stock was
held for greater than one year.
Choice "a" is incorrect. There is $175,000 of gain on the transaction ($200,000 - $25,000). This type of
transaction is not a transaction that is excluded from tax in the tax code.
Choice "c" is incorrect. An investment in a capital asset (e.g., stock) results in the income being capital
(either a capital loss or a capital gain). Although the calculation of the income is correct (i.e., $175,000),
ordinary income is not the proper treatment for this transaction.
Choice "d" is incorrect. Although this transaction does result in a long-term capital gain, Wallace has basis
in the stock ($25,000), and the gain is calculated as the proceeds from the sale ($200,000) less the basis
in the stock.

NEW QUESTION: 2
한 조직에서 현재 AWS에서 실행중인 수많은 데이터 저장소에 대한 데이터 카탈로그 및 메타 데이터 관리 환경을 설정하고 있습니다. 데이터 카탈로그는 데이터 저장소에서 데이터의 구조 및 기타 속성을 결정하는데 사용됩니다. 데이터 저장소는 Amazon RDS 데이터베이스, Amazon Redshift 및 Amazon S3에 있는 CSV 파일로 구성됩니다. 카탈로그는 스케줄에 따라 채워 져야하며 카탈로그를 관리하려면 최소한의 관리가 필요합니다.
이것이 어떻게 이루어질 수 있습니까?
A. AWS Glue 데이터 카탈로그를 데이터 카탈로그로 사용하고 데이터베이스를 채우기 위해 데이터 소스에 연결하는 크롤러를 예약하십시오.
B. Amazon EC2 인스턴스에서 Apache Hive 메타 스토어를 설정하고 데이터 소스에 연결하여 메타 스토어를 채우는 예약된 bash 스크립트를 실행하십시오.
C. Amazon DynamoDB를 데이터 카탈로그로 설정하고 데이터 소스에 연결하여 데이터베이스를 채우는 예약된 AWS Lambda 함수를 실행하십시오.
D. Amazon 데이터베이스를 데이터 카탈로그로 사용하고 데이터 소스에 연결하여 데이터베이스를 채우는 예약된 AWS Lambda 함수를 실행하십시오.
Answer: A
Explanation:
설명
https://docs.aws.amazon.com/glue/latest/dg/populate-data-catalog.html

NEW QUESTION: 3
What should you configure if you want to translate private source IP address to a single public IP address?
A. Content filtering
B. Security Director
C. Destination NAT
D. Source NAT
Answer: D