C-TS414-2023 Certification

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NEW QUESTION: 1
Tex Payor bought shares of the Stocks4U Mutual Fund on February 26th. During the year, the fund sold some of the stocks in which it was invested, generating long-term capital gain income for the fund. Tex received a distribution of some of these gains at the end of the year, based on his proportio nate ownership of the fund.
Which of the following statements is true regarding the tax consequences of this distribution to Tex?
A. Tex will have to pay tax on the distribution unless he opts to reinvest the distribution in the fund, in which case the income will not be taxable.
B. Tex will have to pay tax on the distribution at the tax rate for long-term capital gains, which are currently taxed preferentially.
C. There are no tax consequences to Tex. Mutual fund investors are taxed only on dividend distributions and on capital gains realized when they sell shares of a fund that they own. Capital gains earned by the fund when securities are bought and sold by the fund's manager are taxed to the fund.
D. Tex will have to pay tax on the distribution at his marginal tax rate. Since Tex had not been invested in the fund for over 12 months when the distribution occurred, it is considered to be short -term capital gain income for him, which is taxed as ordinary income.
Answer: B
Explanation:
Explanation/Reference:
Explanation: When Tex receives distributions of long-term capital gain income earned by a fund that he bought on February 26th, he will have to pay tax on the distribution at the tax rate for long -term capital gains, which are currently taxed preferentially. The amount of time the fund held the securities prior to selling them determines whether the capital gain distribution will be considered long -term or short-term, not the amount of time the investor has owned shares of the fund. All distributions-both dividends and capital gains-are taxable at the shareholder level, not at the fund level.

NEW QUESTION: 2
ユーザーがアプリケーションからRDSにアクセスしています。ユーザーがMS SQL RDS DBでマルチAZ機能を有効にしました。計画停止中に、AWSはDBからスタンバイレプリカへの切り替えがアプリケーションへのアクセスに影響しないことをどのように保証しますか？
A. RDSはDNSを使用して、シームレスな移行のためにレプリカをスタンバイに切り替えます
B. スイッチオーバーによりハードウェアが変更されるため、RDSはアクセスを心配する必要がありません
C. RDSには、すべての要求を新しいDBにリダイレクトする内部IPがあります
D. RDSでは両方のDBが独立して実行され、ユーザーは手動で切り替える必要があります
Answer: A
Explanation:
説明
DBインスタンスの計画的または計画外の停止の場合、ユーザーがマルチAZを有効にしている場合、Amazon RDSは別のアベイラビリティーゾーンのスタンバイレプリカに自動的に切り替わります。自動フェールオーバーメカニズムは、スタンバイDBインスタンスを指すようにDBインスタンスのDNSレコードを変更するだけです。その結果、ユーザーはDBインスタンスへの既存の接続を再確立する必要があります。ただし、DNSは同じであるため、アプリケーションはDBにシームレスにアクセスできます。

NEW QUESTION: 3
Barriers to effective management of data quality include:
A. Lack of awareness on the part of leadership and staff
B. Lack of leadership and management
C. None of the above
D. Lack of business governance
E. Difficulty in justification of improvements
F. Inappropriate or ineffective instruments to measure value
Answer: A,B,D,E,F

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