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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.
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. $500
B. $25,000
C. $1,250
D. $1,000
E. $75,000
F. $10,000
G. $2,000
H. $50,000
I. $1,300
J. $1,500
K. $2,500
L. $3,000
M. $900
N. $55,000
O. $0
Answer: O
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: 2
A client is admitted to the hospital for an induction of labor owing to a gestation of 42 weeks confirmed by dates and ultrasound. When she is dilated 3 cm, she has a contraction of 70 seconds. She is receiving oxytocin.
The nurse's first intervention should be to:
A. Notify the attending physician
B. Turn off the IV oxytocin
C. Check FHT
D. Prepare for the delivery because the client is probably in transition
Answer: B
Explanation:
Explanation/Reference:
Explanation:
(A) FHT should be monitored continuously with an induction of labor; this is an accepted standard of care.
(B) The physician should be notified, but this is not the first intervention the nurse should do. (C) The standard of care for an induction according to the Association of Women's Health, Obstetric, and Neonatal Nurses and American College of Obstetrics and Gynecology is that contractions should not exceed 60 seconds in an induction. Inductions should simulate normal labor; 70-second contractions during the latent phase (3 cm) are not the norm. The next contractions can be longer and increase risks to the mother and fetus. (D) Contractions lasting 60-90 seconds during transition are typical; this provides a good distractor.
The nurse needs to be knowledgeable of the phases and stages of labor.

NEW QUESTION: 3
Identify three mandatory items for creating a rule set in Oracle Sales Cloud. (Choose three.)
A. Effective Start Date and Effective End Date
B. Work Object
C. Candidate Object
D. Business Object
E. Name
Answer: B,C,E

NEW QUESTION: 4
アプリケーションの要件を満たすには、App2を実装する必要があります。
実装に何を含めるべきですか？回答するには、回答エリアで適切なオプションを選択します。
注：各正しい選択には1ポイントの価値があります。

Answer:
Explanation:

説明

*新しく開発されたAPIは、App2という名前のAzure関数として実装する必要があります。 App2はBLOBストレージトリガーを使用します。App2は新しいBLOBをすぐに処理する必要があります。
*これには「常にオン」が必要です。
* App1とApp2のコストを最小化する必要があります
*標準価格帯は、Always Onをサポートする最も安価な層です。