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NEW QUESTION: 1
インストラクターが仮想教室を通じて技術クラスを発表しています。インストラクターは、トピックの理解度を確認するためのエッセイ質問を学習者に提供し、プライベートチャットでインストラクターに投稿する回答を求めます。数分後、学習者は回答の送信を開始し、すべての応答は同じです。次の評価方法のうち、この状況で利用するのに最適な方法はどれですか？
A. クラスの調査とトピックの理解を行います
B. 個々の学習者に詳細な質問をする
C. 各学習者に対する個別のさまざまな質問
D. オンラインの複数選択試験を使用する
Answer: B

NEW QUESTION: 2
次のタイプの電子メールテンプレート（複数の正解）を作成できます。
A. テキスト
B. カスタムHTML
C. レターヘッド付きHTML
D. レターヘッド付きのテキスト
E. JavaScript
F. Visualforce
Answer: A,B,C,F

NEW QUESTION: 3
Barkley owns a vacation cabin that was rented to unrelated parties for 10 days during the year for
$2,500. The cabin was used personally by Barkley for three months and left vacant for the rest of the year. Expenses for the cabin were as follows:
Real estate taxes $1,000
Maintenance and utilities $2,000
How much rental income (loss) is included in Barkley's adjusted gross income?
A. $(1,500)
B. $0
C. $500
D. $(500)
Answer: B
Explanation:
Explanation
RULE: If a vacation residence is rented for less than 15 days per year, it is treated as a personal residence. The rental income is excluded from income, and mortgage interest (first or second home) and real estate taxes are allowed as itemized deductions. Depreciation, utilities, and repairs are not deductible.
Choice "a" is correct. Applying the rule above, if a vacation residence is rented for less than 15 days per year, it is treated as a personal residence. The rental income ($2,500 in this case) is excluded from income. A Schedule E is not filed for this property (i.e., no income is reported, the taxes are reported as itemized deductions, and the maintenance and utilities are not deductible), so the effect on AGI is zero.
Choice "b" is incorrect. This assumes that the property taxes are reported as itemized deductions but that the rental income ($2,500) less the maintenance and utilities ($2,000) are reported net on Schedule E.
Per the above RULE, the rental income is excluded from income, and the maintenance and utilities are not deductible.
Choice "c" is incorrect. This assumes that all of the items shown are reported net on the Schedule EQuestions
& Answers PDF P-4
$2,500 - $1,000 - $2,000 = ($500). Per the above RULE, the rental income is excluded from income, the maintenance and utilities are not deductible, and the property taxes are reported on Schedule A as an itemized deduction.
Choice "d" is incorrect, per the above rule and discussion.