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NEW QUESTION: 1
In 19X4, Smith, a divorced person, provided over one half the support for his widowed mother, Ruth, and his son, Clay, both of whom are U.S. citizens. During 19X4, Ruth did not live with Smith. She received $9,000 in Social Security benefits. Clay, a 25 year-old full-time graduate student, and his wife lived with Smith. Clay had no income but filed a joint return for 19X4, owing an additional $500 in taxes on his wife's income. How many exemptions was Smith entitled to claim on his 19X4 tax return?
A. 0
B. 1
C. 2
D. 3
Answer: C
Explanation:
Explanation
Choice "c" is correct. Smith is entitled to an exemption for himself. He is also entitled to an exemption for his mother Ruth (qualifying relative). Ruth has $9,000 in Social Security payments during 19X4, but since that is her only income, the Social Security is not taxable, and nontaxable income does not count in calculating whether an exemption can be taken for a dependent. Clay cannot be taken as a dependent because he filed a joint return with his wife. Since the joint return was filed for a purpose other than simply claiming a refund, the joint return prevents Smith from claiming an exemption for Clay. An exemption cannot be taken for Clay's wife because she filed a joint return with Clay. Smith is entitled to two exemptions.
Choice "a" is incorrect. Clay cannot be taken as a dependent because he filed a joint return with his wife. Since the joint return was filed for a purpose other than simply claiming a refund, the joint return prevents Smith from claiming an exemption for Clay. An exemption cannot be taken for Clay's wife because she filed a joint return with Clay.
Choice "b" is incorrect. Clay cannot be taken as a dependent because he filed a joint return with his wife. Since the joint return was filed for a purpose other than simply claiming a refund, the joint return prevents Smith from claiming an exemption for Clay. An exemption cannot be taken for Clay's wife because she filed a joint return with Clay.
Choice "d" is incorrect. Smith is entitled to an exemption for his mother, Ruth. Ruth has $9,000 in Social Security payments during 19X4, but because that is her only income, the Social Security income is not taxable, and nontaxable income does not count in calculating whether an exemption can be taken for a dependent.
Individual Taxation - Gross Income

NEW QUESTION: 2
「インシデント管理」の実践では、目標解決時間はどのように使用されますか？
A. 予測可能な応答が確実に達成されるように、開始、承認、および管理されます
B. 顧客がサービスに満足していることを確認するために、それらは確立され、レビューされ、報告されます
C. ユーザーの期待を設定するために、合意、文書化、伝達されます
D. サービス障害のリスクを軽減するためにスケジュール、評価、承認されています
Answer: C

NEW QUESTION: 3
When is the most appropriate time to escalate an issue that you are troubleshooting?
A. when a more urgent issue that requires your intervention is detected
B. when you have been unable to resolve the issue after 30 minutes
C. when you lack proper resources to resolve the issue
D. when you have gathered all available information about the issue
Answer: D

NEW QUESTION: 4
A network engineer is configuring SNMP on network devices to utilize one-way SNMP notifications. However, the engineer is not concerned with authentication or encryption. Which command satisfies the requirements of this scenario?
A. router(config)#snmp-server host 172.16.201.28 traps version 2c CISCORO
B. router(config)#snmp-server host 172.16.201.28 informs version 3 auth CISCORO
C. router(config)#snmp-server host 172.16.201.28 informs version 2c CISCORO
D. router(config)#snmp-server host 172.16.201.28 traps version 3 auth CISCORO
Answer: A