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NEW QUESTION: 1
Baum, an unmarried optometrist and sole proprietor of Optics, buys and maintains a supply of eyeglasses
and frames to sell in the ordinary course of business. In 1999, Optics had $350,000 in gross business
receipts and its year-end inventory was not subject to the uniform capitalization rules. Baum's 1999
adjusted gross income was $90,000 and Baum qualified to itemize deductions. During 1999, Baum
recorded the following information:
Business expenses:
What amount should Baum report as 1999 net earnings from self-employment?
A. $273,000
B. $281,750
C. $243,250
D. $252,000
Answer: B
Explanation:
Explanation
Choice "d" is correct. Baum should report $281,750 as 1999 net earnings from self-employment (line 12
of the Form 1040), calculated as follows:
Choices "a", "b", and "c" are incorrect. Self-employment tax and self-employment health insurance
expenses are adjustments from total gross income. They are not deducted from self-employment
earnings (i.e., not reported net on line 12 of the Form 1040).
Note: There are many distracters in this question, all relating to items that are either deductible as part of
itemized deductions or not deductible. Be careful to read the requirement of the question before spending
unnecessary time on the question. The statement that Baum's year-end inventory was not subject to the
uniform capitalization rules is a distracter as well. There is not enough information given in the facts to
apply the rules if he had been subject to them.
NEW QUESTION: 2
Which two options show the correct associations of use cases with VPN technologies? (Choose two.)
A. Site-to-site VPN: GRE, DMVPN, FlexVPN, GET-VPN, IPsec
B. SP or large enterprise: MPLS, VPLS, SSL VPN
C. Site-to-site VPN: OTV, DMVPN, GRE, GET-VPN, IPsec
D. SP or large enterprise: MPLS, VPLS, OTV
E. Client access: SSL VPN, EZ-VPN, FlexVPN, MPLS
Answer: A,D
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 3
An engineer has downloaded the database files for botnet traffic filtering on an ASA. Where are these database files stored?
A. SSD drive
B. running memory
C. flash memory
D. ROMMON
Answer: B
Explanation:
Explanation
Explanation/Reference
The database files are downloaded from the Cisco update server, and then stored in running memory; they are not stored in flash memory.
https://www.cisco.com/c/en/us/td/docs/security/asa/special/botnet/guide/asa-botnet.html
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