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NEW QUESTION: 1
Freeman, a single individual, reported the following income in the current year:
Guaranteed payment from services rendered to a partnership $50,000
Ordinary income from a S corporation $20,000
What amount of Freeman's income is subject to self-employment tax?
A. $20,000
B. $50,000
C. $0
D. $70,000
Answer: B
Explanation:
Explanation
Choice "c" is correct. Guaranteed payments are reasonable compensation paid to a partner for services rendered (or use of capital) without regard to his ratio of income. Earned compensation is subject to selfemployment tax. Payments not guaranteed are merely another way to distribute partnership profits. The ordinary income reported from an S corporation are taxable income to the individual or their own individual tax return but is not subject to self-employment tax. The ordinary income reported from a partnership may be subject to self-employment tax (if to a general partner).
NEW QUESTION: 2
You have a server named Server1 that runs Windows Server 2012 R2. Server1 has the Print and Document Services server role installed.
Server1 is connected to two identical print devices.
You need to ensure that users can submit print jobs to the print devices. The solution must ensure that if one print device fails, the print jobs will print automatically on the other print device.
What should you do on Server1?
A. Install the Network Load Balancing (NLB) feature, and then add one printer.
B. Install the Failover Clustering feature, and then add one printer
C. Add two printers and configure the priority of each printer.
D. Add one printer and configure printer pooling.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
A printing pool is one logical printer connected to multiple printers through multiple ports of the print server.
The printer that is idle receives the next document sent to the logical printer. When printing to a printer pool, the spooler will send waiting jobs to alternate ports. If the original or alternate ports are not available A printing pool is one logical printer connected to multiple printers through multiple ports of the print server.
The printer that is idle receives the next document sent to the logical printer. This is useful in a network with a high volume of printing because it decreases the time users wait for their documents.
A printing pool also simplifies administration because multiple printers can be managed from the same logical printer on a server. If one device within a pool stops printing, the current document is held at that device.
The succeeding documents print to other devices in the pool, while the delayed document waits until the nonfunctioning printer is fixed. Efficient printer pools have the following characteristics:
All printers in the pool are the same model.
Printer ports can be of the same type or mixed (parallel, serial, and network). It is recommended that all printers be in one location. Because it is impossible to predict which printer will receive the document, keep all printers in a pool in a single location. Otherwise, users might have a hard time finding their printed document.
You can create a printing pool to automatically distribute print jobs to the next available printer. A printing pool is one logical printer connected to multiple printers through multiple ports of the print server. The printer that is idle receives the next document sent to the logical printer.
NEW QUESTION: 3
スイッチが他を転送している間にフレームを受信した場合、どのようにフレームが処理されますか
A. フレームを中断します
B. 新しいフレームが先に転送されます
C. スイッチはフレームをキューに入れます。
D. 現在のフレームと同時に転送されます
Answer: D
NEW QUESTION: 4
ある会社がコンクリートブロックを製造して出荷しています。次のTransact-SQLステートメントを実行して作成されたテーブルに、工場と配送センターに関する情報を格納します。
工場はあるが配送センターがない地域を示すレポートを作成する必要があります。
レポートのクエリを作成する必要があります。
どの2つのTransact-SQLステートメントを使用できますか？それぞれの正解は完全なソリューションを示します。
注：それぞれの正しい選択は1ポイントの価値があります。
A. オプションA
B. オプションD
C. オプションB
D. オプションC
Answer: A,D
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