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NEW QUESTION: 1
You assign resources to a project quotation with a work breakdown structure. Competencies are used to determine which resources are appropriate for assignment. On which entity are competencies set?
A. role
B. worker
C. position
D. user
Answer: B

NEW QUESTION: 2
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.
In 1992, Joan received an acre of land as an inter-vivos gift from her grandfather. At the time of the gift,
the land had a fair market value of $50,000. The grandfather's adjusted basis was $60,000. Joan sold the
land in 1994 to an unrelated third party for $56,000.
A. $50,000
B. $25,000
C. $55,000
D. $1,300
E. $0
F. $900
G. $2,000
H. $75,000
I. $1,500
J. $1,000
K. $10,000
L. $2,500
M. $1,250
N. $500
O. $3,000
Answer: E
Explanation:
Explanation
"A" is correct. $0. Property received by gift has two bases: one for computing gain and another for
computing loss. Joan's basis for gain is the grandfather's adjusted basis ($60,000). Using this basis for
gain, Joan has a loss of: $56,000 - $60,000 = ($4,000 loss). Joan's basis for loss is the fair market value
of the property on the date of the gift ($50,000). Using this basis for loss, Joan has a gain of: $56,000 -
$ 50,000 = $6,000 gain. In this unusual situation, Joan has neither a gain nor a loss, although the
transaction must be reported.

NEW QUESTION: 3
You are designing a SharePoint 2010 information architecture plan for a client that specifies the mechanics
of
implementing content type change control. The requirements for the change control plan specify that:
*Site managers can create site-specific content types based on the content types in the parent site.
.Content types must not be overwritten when changes are made to parent site content types.
.Site managers can change child site content types.
You need to specify a content type change control plan that meets all these requirements. Which approach
should you recommend?
A. Direct the site manager to explicitly set the read-only property of the content type to true. Perform a push-down operation from the parent site to overwrite the required changes to the read-only content types in all the child sites.
B. Define the content type as read-only at the child site level. Direct the site manager to explicitly set the readonly property of the content type to false to make changes to the content type. Then change the read-only property to true.
C. Define the content type as sealed. Direct the site manager to explicitly set the sealed property of the content type to false to make changes to the content type. Then change the sealed property of the content type to true.
D. Direct the site manager to explicitly set the read-only property of the content type to true. Direct the site collection manager to make the specified change required in the child site to the content type at the site collection level.
Answer: B

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