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NEW QUESTION: 1
In which of the following situations may taxpayers file as married filing jointly?
A. Taxpayers who were married but lived apart during the year.
B. Taxpayers who were legally separated but lived together for the entire year.
C. Taxpayers who were married but lived under a legal separation agreement at the end of the year.
D. Taxpayers who were divorced during the year.
Answer: A
Explanation:
Explanation
RULE: In order to file a joint return, the parties must be MARRIED at the end of the year. Exception: If the
parties are married but are LEGALLY SEPARATED under the laws of the state in which they reside, they
cannot file a joint return (they will file either under the single or head of household filing status).
Choice "a" is correct. Per the above rule, taxpayers who are married but lived apart during the year are
allowed to file a joint return for the year. The fact that they did not live together during the year has no
bearing on the issue.
Choice "b" is incorrect. Per the above rule, taxpayers who are married but lived under a legal separation
agreement at the end of the year may not file a joint return. They will generally file either under the single
or head of household filing status.
Choice "c" is incorrect. Per the above rule, taxpayers who were divorced during the year may not file a
joint return together, as they are not married at the end of the year. [Note, however, that they may become
married again in the year and file a joint return with the new spouse.]
Choice "d" is incorrect. Per the above rule, taxpayers who were legally separated but lived together for the
entire year may not file a joint return. They will generally file either under the single or head of household
filing status.

NEW QUESTION: 2
ホットスポットの質問
各ドロップダウンリストから適切な攻撃を選択して、対応する図解された攻撃にラベルを付けます。指示：攻撃は1回のみ使用でき、選択するとドロップダウンリストから消えます。
シミュレーションが完了したら、[完了]ボタンを選択して送信してください。

Answer:
Explanation:

Explanation:
1：スピアフィッシングは、特定の組織を標的として、機密データへの不正アクセスを求める電子メールスプーフィング詐欺の試みです。通常のフィッシング遠征で使用される電子メールメッセージと同様に、スピアフィッシングメッセージは信頼できるソースから送信されたようです。フィッシングメッセージは通常、eBayやPayPalなどの幅広いメンバーシップベースを持つ大規模で有名な企業またはWebサイトから送信されたように見えます。ただし、スピアフィッシングの場合、電子メールの明らかな送信元は、受信者自身の会社内の個人であり、通常は権限のある人物です。
2：この質問のデマは、偽のAV（アンチウイルス）ソフトウェアが本物であると人々に信じさせるように設計されています。
3：ビッシングとは、個人情報を盗むために使用される個人情報を放棄するようにユーザーを詐欺しようとして電話を使用する行為です。詐欺師は通常、正当なビジネスのふりをして、被害者にだまされて自分が利益を得ると考えさせます。
4：フィッシングとは、ユーザーを詐欺して個人情報を盗むために使用する個人情報を詐取しようとして、確立された正当な企業であると偽ってメールを送信する行為です。
フィッシングメールは、正当な組織が既に持っているパスワード、クレジットカード、社会保障、銀行口座番号などの個人情報を更新するように求められているWebサイトにユーザーを誘導します。ただし、このWebサイトは偽物であり、ユーザーがページに入力した情報を盗むためだけに設定されています。
5：電子メールフィッシングと本質的に同様に、ファーミングは、ドメインスプーフィングを通じて個人または個人の（通常は金融関連の）情報を取得しようとします。正当と思われるスプーフィングWebサイトにアクセスするための悪意のある悪意のある電子メールリクエストでスパム送信されるのではなく、DNSサーバーに誤った情報を注入することでDNSサーバーを「中毒」し、ユーザーのリクエストを他の場所にリダイレクトします。ただし、ブラウザは正しいWebサイトにいることを表示するため、ファーミングはもう少し深刻で、検出が困難になります。
フィッシングでは、電子メールで1人ずつ詐欺を試みますが、ファーミングでは、ドメインスプーフィングを通じて詐欺師が一度に多数の人々を標的にすることができます。
参照：
http://searchsecurity.techtarget.com/definition/spear-phishing
http://www.webopedia.com/TERM/V/vishing.html
http://www.webopedia.com/TERM/P/phishing.html
http://www.webopedia.com/TERM/P/pharming.html

NEW QUESTION: 3
Your client has accounting rules that need specific customization. Which two options allow them to accomplish this"1
A. The subledger journal entry rule set does not need the same accounting event class as the accounting method.
B. Use a different journal entry rule set for each ledger with a different accounting convention.
C. The subledger journal entry rule set does not need the same accounting event type as the accounting method.
D. Copy and rename predefined subledger journal entry rule sets before modifying them.
E. Journal entry rule sets do not require accounting rules.
Answer: C

NEW QUESTION: 4
Which of the following is a valid type of Business Card that can be used outside of IBM Connections?
A. Files vCards
B. Activities Business Cards
C. Wikis Business Cards
D. Communities Business Cards
Answer: D