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NEW QUESTION: 1
Smith made a gift of property to Thompson. Smith's basis in the property was $1,200. The fair market
value at the time of the gift was $1,400. Thompson sold the property for $2,500. What was the amount of
Thompson's gain on the disposition?
A. $0
B. $1,300
C. $2,500
D. $1,100
Answer: B
Explanation:
Explanation
Choice "c" is correct. The general rule for the basis on gifted property is that the donee receives the
property with a rollover cost basis (equal to the donor's basis). An exception exists where the fair market
value of the property at the time of the gift is less than the donor's basis. That is not the case in this
question; thus, the calculation of the gain on the disposition of the property is:

Choice "a" is incorrect. This choice could be correct if the facts of the question met the exception whereby
no gain or loss is recognized when a donee sells gifted property for an amount between the donor's basis
and the fair market value at the date of the gift.
Choice "b" is incorrect. This choice uses the basis as the fair market value of the property. Fair market
value of property at date of death is used as the basis for inherited property, not gifted property.
Choice "d" is incorrect. This choice assumes that Thompson's basis is zero. His basis is $1,200 as
indicated above.

NEW QUESTION: 2
You need to implement event storage isolation and consistency.
Which settings should you use? To answer, drag the appropriate values to the correct operations. Each value may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation

Scenario: Individual events must be immutable. Event data will be stored in Cosmos DB using the Document API.
Box 1: Strong
Strong: Strong consistency offers a linearizability guarantee. The reads are guaranteed to return the most recent committed version of an item. A client never sees an uncommitted or partial write. Users are always guaranteed to read the latest committed write.
Box 2: Strong
Strong: Strong consistency offers a linearizability guarantee. The reads are guaranteed to return the most recent committed version of an item. A client never sees an uncommitted or partial write. Users are always guaranteed to read the latest committed write.
Box 3: Consistent
Azure Cosmos DB supports two indexing modes:
Consistent: If a container's indexing policy is set to Consistent, the index is updated synchronously as you create, update or delete items. This means that the consistency of your read queries will be the consistency configured for the account.
None: If a container's indexing policy is set to None, indexing is effectively disabled on that container. This is commonly used when a container is used as a pure key-value store without the need for secondary indexes. It can also help speeding up bulk insert operations.
References:
https://docs.microsoft.com/en-us/azure/cosmos-db/index-policy

NEW QUESTION: 3



A. Option A
B. Option C
C. Option D
D. Option B
Answer: A