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NEW QUESTION: 1
Wallace purchased 500 shares of Kingpin, Inc. 15 years ago for $25,000. Wallace has worked as an
owner/employee and owned 40% of the company throughout this time. This year, Kingpin, which is not an
S corporation, redeemed 100% of Wallace's stock for $200,000. What is the treatment and amount of
income or gain that Wallace should report?
A. $0
B. $200,000 long-term capital gain.
C. $175,000 ordinary income.
D. $175,000 long-term capital gain.
Answer: D
Explanation:
Explanation
Choice "b" is correct. An investment in a capital asset (e.g., stock) results in the income being capital
(either a capital loss or a capital gain). Ownership percentage is not a factor in the calculation, and, in this
question, nor is the fact that the corporation is not an S corporation. The calculation is simple:
Wallace invested $25,000 in the stock and received $200,000 for 100% of his investment 15 years later.
The capital gain is $175,000 ($200,000 - $25,000), and it is considered long-term because the stock was
held for greater than one year.
Choice "a" is incorrect. There is $175,000 of gain on the transaction ($200,000 - $25,000). This type of
transaction is not a transaction that is excluded from tax in the tax code.
Choice "c" is incorrect. An investment in a capital asset (e.g., stock) results in the income being capital
(either a capital loss or a capital gain). Although the calculation of the income is correct (i.e., $175,000),
ordinary income is not the proper treatment for this transaction.
Choice "d" is incorrect. Although this transaction does result in a long-term capital gain, Wallace has basis
in the stock ($25,000), and the gain is calculated as the proceeds from the sale ($200,000) less the basis
in the stock.

NEW QUESTION: 2
After failing a distributed installation using the installation wizard, which option would permit an administrator to roll back and attempt the installation again?
A. The installation will restart automatically
B. Reboot the vRealize Automation appliance.
C. Revert to the snapshots taken during the installation process.
D. Select the rollback option provided in the wizard at the time of the failure.
Answer: C

NEW QUESTION: 3
You are designing an Azure infrastructure to support an Azure Machine Learning solution that will have multiple phases. The solution must meet the following requirements:
* Securely query an on-premises database once a week to update product lists.
* Access the data without using a gateway.
* Orchestrate the separate phases.
What should you use? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Explanation

Box 1: Azure App Service Hybrid Connections
With Hybrid Connections, Azure websites and mobile services can access on-premises resources as if they were located on the same private network. Application admins thus have the flexibility to simply lift-and-shift specific most front-end tiers to Azure with minimal configuration changes, extending their enterprise apps for hybrid scenarios.
Incorrect answer: The VPN connection solution both use gateways.
Box 2: Machine Learning pipelines
Typically when running machine learning algorithms, it involves a sequence of tasks including pre-processing, feature extraction, model fitting, and validation stages. For example, when classifying text documents might involve text segmentation and cleaning, extracting features, and training a classification model with cross-validation. Though there are many libraries we can use for each stage, connecting the dots is not as easy as it may look, especially with large-scale datasets. Most ML libraries are not designed for distributed computation or they do not provide native support for pipeline creation and tuning.
Box 3: Azure Databricks
References:
https://azure.microsoft.com/is-is/blog/hybrid-connections-preview/
https://databricks.com/glossary/what-are-ml-pipelines

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