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NEW QUESTION: 1
In 2004, your Uncle Oscar purchased 300 shares of Hasbro, Inc. for $19 a share. Uncle Oscar died earlier year and left his Hasbro stock to you. The stock was selling for $44 on the day he died, but by the time you learned that you were the beneficiary of the stock, the price was $47. A month later, you notice that the stock is selling for $55 and decide to sell it.
What is the tax consequence of this sale to you?
A. None of the above is the correct tax consequence of this sale.
B. $3,300, taxed as long-term capital gain income
C. $10,800, taxed as long-term capital gain income
D. $2,400 taxed as short-term capital gain income
Answer: B
Explanation:
Explanation/Reference:
Explanation: If you sell Hasbro stock for $55 and it was selling for $44 on the day that your uncle died, the sale will result in $3,300 of taxable income, taxed to you as long-term capital gain income. Your cost basis is the price at which the stock was selling on the day your uncle died, $44, so your gain on the sale is ($55
- $44) x 300 shares = $3,300. Although you owned the stock for only a month, the IRS stipulates that capital gain (or loss) earned on the disposition of inherited investment property will be considered to be long-term capital gain, regardless of how long it is held by the beneficiary prior to its sale.

NEW QUESTION: 2
One true statement about variance analysis is that
A. A price variance is the difference between the budgeted quantities to be sold and the actual quantities sold, multiplied by the budgeted amount
B. Variance analysis suggests solutions to a particular problem
C. An effective variance system typically focuses on matters that require management's attention
D. Positive variances generally are favorable, from a health plan's point of view, for the plan's expenses but unfavorable for the plan's revenues
Answer: C

NEW QUESTION: 3
You are developing an ASP.NET MVC application that displays a report. The report includes large images that are stored in a database. Members of the EntityClient namespace are used to access the database through the ADO.NET Entity Framework data model.
You need to prevent memory exceptions while generating a report using the EntityDataRcader type.
Which CommandBehavior type should you use?
A. FastForwardReadOnly
B. SingleRow
C. SingleResult
D. SequentialAccess
Answer: D
Explanation:
SequentialAccess Provides a way for the DataReader to handle rows that contain columns with large binary values. Rather than loading the entire row, SequentialAccess enables the DataReader to load data as a stream.

NEW QUESTION: 4
DRAG DROP
You have two existing tables, one named COUNTRY and the other named STATES.
The tables are defined as follows:

You need to set up a rule that every STATE.Country_Abbr must match an existing record in the COUNTRY table.
Develop the solution by selecting and arranging the required code blocks in the correct order.
You may not need all of the code blocks.

Answer:
Explanation:

Explanation:
Box 1:

Box 2:

Box 3:

Box 4:

Note:
To allow naming of a FOREIGN KEY constraint, and for defining a FOREIGN KEY constraint on multiple columns, use the following SQL syntax:
MySQL / SQL Server / Oracle / MS Access:
ALTER TABLE OrdersADD CONSTRAINT fk_PerOrdersFOREIGN KEY
(P_Id)REFERENCES Persons(P_Id)