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NEW QUESTION: 1
Phil Anthropy wrote his cousin a $15,000 check to pay for medical bills the cousin had accumulated. He
also distributed $5,000 checks to three nephews who were in college, and gave his mother a check for
$ 12,000. Have Phil's actions triggered any gift taxes?
A. No. None of Phil's distributions is subject to the gift tax.
B. Yes, $19,000 of his total distributions is subject to the gift tax.
C. Yes, $2,000 of his total distributions is subject to the gift tax.
D. Yes, $7,000 in distributions is subject to the gift tax.
Answer: C
Explanation:
Yes. If Phil gives his cousin a $15,000 check, three nephews $5,000 checks, and his mother
a check for $12,000, $2,000 of his total distributions is subject to the gift tax. The current annual gift tax
exclusion is $13,000 per person, and he has exceeded that by $2,000 with the check he wrote to his
cousin. Had Phil written the check directly to his cousin's medical care provider, no gift taxes would have
been due on any of that amount either.

NEW QUESTION: 2
Your company has a main office and a branch office. The main office is located in Amsterdam. The branch
office is located in New York. Each office has a data center.
The offices connect to each other by using a high-bandwidth, low-latency WAN link. You have a Lync
Server 2013 infrastructure that contains 5,000 users.
You plan to deploy a persistent chat infrastructure. You need to ensure that persistent chat rooms remain
available if a Persistent Chat Server fails.
What should you do?
A. Create two Persistent Chat Server pools that each contains one active chat server.
B. Create one Persistent Chat Server pool that contains two active chat servers.
C. Create two Persistent Chat Server pools that each contains one active chat server and one standby chat server.
D. Create one Persistent Chat Server pool that contains one active chat server and one standby chat server
Answer: B
Explanation:
http://technet.microsoft.com/en-us/library/gg398500.aspx

NEW QUESTION: 3
As shown in the figure, the following is the load sharing mode of the dual-system hot backup solution?
A. c
B. d
C. b
D. a
Answer: A