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NEW QUESTION: 1
John and Mary were divorced in 1991. The divorce decree provides that John pay alimony of $10,000 per
year, to be reduced by 20% on their child's 18th birthday. During 1992, John paid $7,000 directly to Mary
and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as
income in Mary's 1992 income tax return?
A. $8,600
B. $8,000
C. $5,600
D. $10,000
Answer: B
Explanation:
Explanation
Choice "b" is correct. Alimony would be income to Mary while child support would not. Funds qualify as
child support only if 1) a specific amount is fixed or is contingent on the child's status (e.g., reaching a
certain age), 2) it is paid solely for the support of minor children, and 3) it is payable by decree, instrument
or agreement. The actual use of the funds is irrelevant to the issue. In this case, $2,000 (20% * $10,000)
qualifies as child support. The other $8,000 is alimony, which would be income to Mary.
Choice "a" is incorrect. Take 80% of the $10,000 paid, not 80% of the $7,000 received by Mary.
Choice "c" is incorrect. Only $8,000 would be alimony per the divorce decree (80% * $10,000).
Choice "d" is incorrect. The 20% reduction when the child turns 18 makes 20% of the $10,000 payment,
or $2,000, child support, which is nontaxable to Mary.

NEW QUESTION: 2
What is benefit server visualization?
A. Enhance computeefficiency
B. Operations systems updated automatically
C. Enhanced data availability
D. Application deployment in weeks and months
Answer: D

NEW QUESTION: 3
ブログのホストに使用されるASP.NET Core MVC Webアプリケーションのランディングページを開発しています。一般的なアプリケーション操作のテキストリンクを表示するビューコンポーネントを実装しています。
ユーザーは、ランディングページのHTMLをカスタマイズできる必要があります。
リンクがカスタマイズされたビューに埋め込まれている場合、一般的な操作のリンクがアプリケーションの望ましいレイアウトを反映していることを確認する必要があります。
リンクに使用するCSS測定単位はどれですか。
A. レム
B. 全角
C. vh
D. px
Answer: B

NEW QUESTION: 4
Note: This question is part of a series of questions that use the same or similar answer choices. An answer choice may be correct for more than one question in the series. Each question is independent of the other questions in this series. Information and details provided in a question apply only to that question.
You have a database that contains several connected tables. The tables contain sales data for customers in the United States only.
You have the following partial query for the database. (Line numbers are included for reference only.)

You need to complete the query to generate the output shown in the following table.

Which statement clause should you add at line 3?
A. GROUP BY
B. CROSS JOIN
C. GROUP BY CUBE
D. UNPIVOT
E. PIVOT
F. GROUP BY ROLLUP
G. MERGE
H. LEFT JOIN
Answer: F
Explanation:
In the result sets that are generated by the GROUP BY operators, NULL has the following uses:
If a grouping column contains NULL, all null values are considered equal, and they are put into one NULL group.
When a column is aggregated in a row, the value of the column is shown as NULL.
Example of GROUP BY ROLLUP result set:

References: https://technet.microsoft.com/en-us/library/bb522495(v=sql.105).aspx

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