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NEW QUESTION: 1
Tom and Joan Moore, both CPAs, filed a joint 1994 federal income tax return showing $70,000 in taxable income. During 1994, Tom's daughter Laura, age 16, resided with Tom. Laura had no income of her own and was Tom's dependent.
Determine the amount of income or loss, if any that should be included on page one of the Moores'
1994 Form 1040.
The Moores received a stock dividend in 1994 from Ace Corp. They had the option to receive either cash or Ace stock with a fair market value of $900 as of the date of distribution. The par value of the stock was $500.
A. $50,000
B. $1,250
C. $10,000
D. $3,000
E. $1,300
F. $2,000
G. $0
H. $500
I. $25,000
J. $55,000
K. $900
L. $1,500
M. $2,500
N. $1,000
O. $75,000
Answer: K
Explanation:
Explanation
"C" is correct. $900. If a taxpayer has the option of taking a dividend either in stock or in other property (e.g., cash), the dividend is taxable regardless of the option the taxpayer selects.

NEW QUESTION: 2
動的リストと静的リストの違いは何ですか？
A. 動的リストのリストメンバーシップは手動で更新できませんが、静的リストのリストメンバーシップは手動で更新できます
B. 動的リストは遡及的ですが、静的リストは遡及できません
C. 静的リストのリストメンバーシップは手動で更新できませんが、動的リストのリストメンバーシップは手動で更新できます
D. プロスペクトが追加されたときにトリガーされるアクションを動的リストに追加できますが、プロスペクトが追加されたときに静的リストでトリガーするアクションを追加できません
Answer: A

NEW QUESTION: 3
Patient presents to the emergency room with lacerations sustained in an automobile accident. Repairs of the 3.3 cm skin laceration of the left leg that involved the fascia, 2.5 cm and 3.0 cm lacerations of the left arm involving the fascia, and 2.7 cm of the left foot, which required simple sutures, were performed. Sterile dressings were applied.
A. 12032; 12032-51; 12031-51; 12002-51
B. 12002, 12002-51
C. 13150; 12032-51, 12032-51, 12001-51
D. 12034, 12002-51
Answer: D