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NEW QUESTION: 1
Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for
$2,500. The cabin was used personally by Barkley for three months and left vacant for the rest of the year. Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?
A. $(1,500)
B. $0
C. $500
D. $(500)
Answer: B
Explanation:
Explanation
RULE: If a vacation residence is rented for less than 15 days per year, it is treated as a personal residence. The rental income is excluded from income, and mortgage interest (first or second home) and real estate taxes are allowed as itemized deductions. Depreciation, utilities, and repairs are not deductible.
Choice "a" is correct. Applying the rule above, if a vacation residence is rented for less than 15 days per year, it is treated as a personal residence. The rental income ($2,500 in this case) is excluded from income. A Schedule E is not filed for this property (i.e., no income is reported, the taxes are reported as itemized deductions, and the maintenance and utilities are not deductible), so the effect on AGI is zero.
Choice "b" is incorrect. This assumes that the property taxes are reported as itemized deductions but that the rental income ($2,500) less the maintenance and utilities ($2,000) are reported net on Schedule E.
Per the above RULE, the rental income is excluded from income, and the maintenance and utilities are not deductible.
Choice "c" is incorrect. This assumes that all of the items shown are reported net on the Schedule EQuestions
& Answers PDF P-4
$2,500 - $1,000 - $2,000 = ($500). Per the above RULE, the rental income is excluded from income, the maintenance and utilities are not deductible, and the property taxes are reported on Schedule A as an itemized deduction.
Choice "d" is incorrect, per the above rule and discussion.
NEW QUESTION: 2
In order to change some office locations frequently, network administrators often plan to access users from different switches to the corporate network.
VLAN10, which method should I use to divide VLANs?
A. VLAN based on subnets
B. Port-based VLAN
C. VLAN based on protocol
D. VLAN based on MAC address
Answer: D
NEW QUESTION: 3
プロキシファイアウォールは、どの攻撃の種類から保護しますか？
A. ワームトラフィック
B. DDoS攻撃
C. クロスサイトスクリプティング攻撃
D. ポートスキャン
Answer: C
Explanation:
Cross-site scripting (XSS) is a type of computer security vulnerability typically found in web applications. XSS enables attackers to inject client-side scripts into web pages viewed by other users. A cross-site scripting vulnerability may be used by attackers to bypass access controls such as the same-origin policy. Cross-site scripting carried out on websites accounted for roughly 84% of all security vulnerabilities documented by Symantec as of 2007.
Source: https://en.wikipedia.org/wiki/Cross-site_scripting
A proxy firewall is a network security system that protects network resources by filtering messages at the application layer. A proxy firewall may also be called an application firewall or gateway firewall. Proxy firewalls are considered to be the most secure type of firewall because they prevent direct network contact with other systems.
Source: http://searchsecurity.techtarget.com/definition/proxy-firewall
NEW QUESTION: 4
The Web Security Appliance has identities defined for faculty and staff, students, and default access. The faculty and staff identity identifies users based on the source network and authenticated credentials. The identity for students identifies users based on the source network along with successful authentication credentials. The global identity is for guest users not authenticated against the domain.
Recently, a change was made to the organization's security policy to allow faculty and staff access to a social network website, and the security group changed the access policy for faculty and staff to allow the social networking category.
Which are the two most likely reasons that the category is still being blocked for a faculty and staff user? (Choose two.)
A. The user is using an unsupported browser so the credentials are not working.
B. The social networking category is being allowed but the AVC policy is still blocking the website.
C. The user is being matched against the student policy because the user did not enter credentials.
D. The user is connected to the wrong network and is being blocked by the student policy.
E. The social networking URL was entered into a custom URL category that is blocked in the access policy.
Answer: B,E