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NEW QUESTION: 1
Cobb, an unmarried individual, had an adjusted gross income of $200,000 in 1990 before any IRA deduction, taxable social security benefits, or passive activity losses. Cobb incurred a loss of $30,000 in 1990 from rental real estate in which he actively participated. What amount of loss attributable to this rental real estate can be used in 1990 as an offset against income from nonpassive sources?
A. $25,000
B. $0
C. $12,500
D. $30,000
Answer: B
Explanation:
Explanation
Choice "a" is correct. Cobb may not use any of the loss attributable to his rental real estate as an offset against income from nonpassive sources in 1990 because he does not qualify for the "Mom and Pop" exception. Under this exception, up to $25,000 of passive losses and the deduction equivalent of tax credits that are attributable to rental real estate may be used as an offset against income from nonpassive sources. This $25,000 allowance is reduced, but not below zero, by 50% of the amount by which the individual's modified AGI exceeds $100,000. The $25,000 is therefore completely phased out when modified AGI reaches $150,000. Because Cobb's AGI was $200,000, he did not qualify for the exception.
Choices "b", "c", and "d" are incorrect. Rental activities are passive activities and generally are not allowed to use any of the loss attributable to the rental activity to offset any income produced from nonpassive sources. There is a limited exception in the case of losses from rental real estate in which the taxpayer actively participates, but Cobb did not qualify for it.

NEW QUESTION: 2
고객이 계정이 특정 금액에 접근 할 때 경보 알림을 설정하기 위해 어떤 AWS 서비스를 사용할 수 있습니까?
A. AWS 비용 탐색기
B. AWS 예산
C. AWS 비용 및 사용 보고서
D. AWS Trusted Advisor
Answer: B
Explanation:
Reference:
https://docs.aws.amazon.com/AmazonCloudWatch/latest/monitoring/monitor_estimated_charges_with_cloudwatch.html

NEW QUESTION: 3
A company hosts its application in the AWS Cloud. The application runs on Amazon EC2 instances behind an Elastic Load Balancer in an Auto Scaling group and with an Amazon DynamoDB table. The company wants to ensure the application can be made available in another AWS Region with minimal downtime What should a solutions architect do to meet these requirements with the LEAST amount of downtime?
A. Create an Auto Scaling group and load balancer in the disaster recovery Region. Configure the DynamoDB table as a global table Create an Amazon CloudWatch alarm to trigger an AWS Lambda function that updates Amazon Route 53 pointing to the disaster recovery load balancer.
B. Create an Auto Scaling group and a load balancer in the disaster recovery Region. Configure the DynamoDB table as a global table. Configure DNS failover to point to the new disaster recovery Region's load balancer.
C. Create an AWS CloudFormation template to create EC2 instances and a load balancer to be executed when needed. Configure the DynamoDB table as a global table. Configure DNS failover to point to the new disaster recovery Region's load balancer.
D. Create an AWS Cloud Formation template to create EC2 instances, load balancers, and DynamoDB tables to be executed when needed. Configure DNS failover to point to the new disaster recovery Region's toad balancer.
Answer: C

NEW QUESTION: 4
A network engineer is troubleshooting wireless network connectivity issues that were reported by users. The issues are occurring only in the section of the building that is closest to the parking lot. Users are intermittently experiencing slow speeds when accessing websites and are unable to connect to network drives. The issues appear to increase when laptop users return desks after using their devices in other areas of the building. There have also been reports of users being required to enter their credentials on web pages in order to gain access to them. Which of the following is the MOST likely cause of this issue?
A. An external access point is engaging in an evil-twin attack.
B. The signal on the WAP needs to be increased in that section of the building.
C. The users in that section of the building are on a VLAN that is being blocked by the firewall.
D. The certificates have expired on the devices and need to be reinstalled.
Answer: A