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PMI PMP Fragenpool & PMP Online Praxisprüfung - PMP Prüfungsfrage - Qrt

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Project Management Professional (2022 Version) Exam
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NEW QUESTION: 1
A system's administrator has finished configuring firewall ACL to allow access to a new web server.
PMP Fragenpool
The security administrator confirms form the following packet capture that there is network traffic from the internet to the web server:
PMP Fragenpool
The company's internal auditor issues a security finding and requests that immediate action be taken. With which of the following is the auditor MOST concerned?
A. Misconfigured firewall
B. Implicit deny
C. Default configuration
D. Clear text credentials
Answer: D

NEW QUESTION: 2
Which two types of threshold are configured for tracking objects? (Choose two.)
A. Weight
B. Delay
C. Bandwidth
D. Administrative distance
E. Percentage
Answer: A,E

NEW QUESTION: 3
Gibson purchased stock with a fair market value of $14,000 from Gibson's adult child for $12,000.
The child's cost basis in the stock at the date of sale was $16,000. Gibson sold the same stock to an unrelated party for $18,000. What is Gibson's recognized gain from the sale?
A. $2,000
B. $6,000
C. $0
D. $4,000
Answer: A
Explanation:
Explanation
Choice "b" is correct. Losses are disallowed on most related party sales transactions even if they were made at an arm's length (FMV) price. The basis (and related gain or loss) of the (second) buying relative depends on whether the second relative's resale price is higher, lower, or between the first relative's basis and the lower selling price to the second relative. In this case, the $4,000 capital loss on the sale by Gibson's adult child to Gibson [$12,000 SP - $16,000 Basis] is disallowed. Gibson's basis is determined by his selling price to a third party. In this case, the selling price is $18,000, which is HIGHER than the original basis of Gibson's adult child. Gibson's basis in the stock is, therefore, his adult child's basis of $16,000. Gibson's recognized basis is calculated as follows:
PMP Fragenpool
Choice "a" is incorrect. There would be a zero gain or loss if the selling price were between the adult child's basis and Gibson's purchase price, but this is not the case in the facts.
Choice "c" is incorrect. This answer option uses the fair market value of the stock at the date of purchase as the basis. As is discussed above, the rules do not provide for this treatment. [$18,000 SP
- $14,000 FMV = $4,000]
Choice "d" is incorrect. This would be the answer if the basis were Gibson's purchase price of
$12,000; however, because the stock sold for more than Gibson's child's basis and the child had a disallowed loss on the sale to Gibson, Gibson is allowed to use his child's original basis of $16,000 as his basis for the stock on the date of the second sale. [$18,000 SP - $12,000 PP = $6,000]


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