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NEW QUESTION: 1
Elm Corp. is an accrual-basis calendar-year C corporation with 100,000 shares of voting common stock
issued and outstanding as of December 28, 1996. On Friday, December 29, 1996, Hall surrendered 2,000
shares of Elm stock to Elm in exchange for $33,000 cash. Hall had no direct or indirect interest in Elm
after the stock surrender. Additional information follows:

What amount of income did Hall recognize from the stock surrender?
A. $17,000 capital gain.
B. $18,000 capital gain.
C. $25,000 dividend.
D. $33,000 dividend.
Answer: A
Explanation:
Explanation
Choice "d" is correct. $17,000 capital gain.
Amount realized:

Choices "a" and "b" are incorrect. Dividends are distributions of earnings. These proceeds are from the
sale of stock.
Choice "c" is incorrect, per above. Accumulated earnings and profits do not effect the gain calculation,
they only affect the taxability of dividends paid to shareholders.

NEW QUESTION: 2
How are Overnight Indexed Swaps settled?
A. after maturity by exchange of fixed and floating payments
B. after maturity by net payment
C. at maturity by net payment
D. periodic exchange of fixed and floating payments up to and including maturity
Answer: B

NEW QUESTION: 3
What does SAP recommend to integrate non SAP system(s) with Central Finance?
A. Load inbound staging tables on SAP Landscape Transformation
B. Extract and interface postings using RFC
C. Interface financial documents using ALE
D. Extract and bad postings using IDoc
Answer: A

NEW QUESTION: 4
During the installation of a new VxRail cluster, where is System Time configured?
A. iDRAC Settings > System Time
B. System BIOS > System Information
C. System BIOS > Miscellaneous Settings
D. iDRAC Settings > System Profile Settings
Answer: C