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NEW QUESTION: 1
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. $13,000
B. $17,000
C. $20,000
D. $7,000
Answer: B
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: 2
Sie haben ein Azure-Abonnement mit dem Namen Abonnement1, das die in der folgenden Tabelle aufgeführten Ressourcen enthält.

Der Status von VM1 lautet "Wird ausgeführt".
Sie weisen eine Azure-Richtlinie zu, wie in der Ausstellung gezeigt. (Klicken Sie auf die Registerkarte Ausstellung.)

Sie weisen die Richtlinie zu, indem Sie die folgenden Parameter verwenden:

Wählen Sie für jede der folgenden Anweisungen Ja aus, wenn die Anweisung wahr ist. Andernfalls wählen Sie Nein.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.

Answer:
Explanation:

NEW QUESTION: 3
When using Pinpoint Malware Detection, what occurs in the vast majority of cases?
A. Transactions reviewed from the originating device
B. Results are fed to the risk engine
C. Malware infected devices are identified as they attempt to log on to the banking application
D. End-users are contacted and told they have to remove the malware
Answer: B

NEW QUESTION: 4
A customer states that they requ.re N_ Port ID Virtualization (NPIV) for storage attachment. Which adapter will satisfy their requirement?
A. 12Gb Cache RAID SAS quad-port 6Gb adapter
B. 40GbE Infiniband adapter
C. 8Gb Fibre Channel adapter
D. 4Gb Fibre Channel adapter
Answer: C