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NEW QUESTION: 1
On December 1, 1992, Michaels, a self-employed cash basis taxpayer, borrowed $100,000 to use in her business. The loan was to be repaid on November 30, 1993. Michaels paid the entire interest of
$12,000 on December 1, 1992. What amount of interest was deductible on Michaels' 1993 income tax return?
A. $11,000
B. $1,000
C. $12,000
D. $0
Answer: A
Explanation:
Explanation
Choice "b" is correct. Prepaid interest must be prorated over the time for which payment is made.
This is true for both cash and accrual basis taxpayers. The loan is for 1 month in 1992 and 11 months in 1993. Therefore, 1/12 of the interest is deductible in 1992 and 11/12, or $11,000 is deductible in
1993.
Choices "a", "c", and "d" are incorrect. Prepaid interest must be prorated over the time for which payment is made. This is true for both cash and accrual basis taxpayers.

NEW QUESTION: 2
Which two options are advantages of an application layer firewall? (Choose two.)
A. authenticates individuals
B. supports a large number of applications
C. authenticates devices
D. provides high-performance filtering
E. makes DoS attacks difficult
Answer: A,E
Explanation:
http://www.cisco.com/en/US/prod/collateral/vpndevc/ps6032/ps6094/ps6120/prod_white_p aper0900aecd8058ec85.html
Adding Intrusion Prevention Gartner's definition of a next-generation firewall is one that combines firewall filtering and intrusion prevention systems (IPSs). Like firewalls, IPSs filter packets in real time. But instead of filtering based on user profiles and application policies, they scan for known malicious patterns in incoming code, called signatures. These signatures indicate the presence of malware, such as worms, Trojan horses, and spyware.
Malware can overwhelm server and network resources and cause denial of service (DoS) to internal employees, external Web users, or both. By filtering for known malicious signatures, IPSs add an extra layer of security to firewall capabilities; once the malware is detected by the IPS, the system will block it from the network. Firewalls provide the first line of defense in any organization's network security infrastructure. They do so by matching corporate policies about users' network access rights to the connection information surrounding each access attempt. If the variables don't match, the firewall blocks the access connection. If the variables do match, the firewall allows the acceptable traffic to flow through the network.
In this way, the firewall forms the basic building block of an organization's network security architecture. It pays to use one with superior performance to maximize network uptime for business-critical operations. The reason is that the rapid addition of voice, video, and collaborative traffic to corporate networks is driving the need for firewall engines that operate at very high speeds and that also support application-level inspection. While standard Layer 2 and Layer 3 firewalls prevent unauthorized access to internal and external networks, firewalls enhanced with application-level inspection examine, identify, and verify application types at Layer 7 to make sure unwanted or misbehaving application traffic doesn't join the network. With these capabilities, the firewall can enforce endpoint user registration and authentication and provide administrative control over the use of multimedia applications.

NEW QUESTION: 3
管理者は、FortiGateのメモリ使用量を最適化するために、すべてのTCPセッションタイマーを減らしました。ただし、変更後、1つのネットワークアプリケーションに問題が発生し始めました。トラブルシューティング中に、管理者は、クライアントがSYNパケットを送信した後、SYN / ACKが到着する前に、FortiGateがセッションを削除することに気付きました。 SYN / ACKパケットがFortiGateに到着すると、ユニットはすでにそれぞれのセッションを削除しています。この問題を修正するには、どのTCPセッションタイマーを増やす必要がありますか？
A. TCPハーフクローズ。
B. TCPセッションの存続時間。
C. TCP時間待機。
D. TCPハーフオープン。
Answer: D
Explanation:
http://docs-legacy.fortinet.com/fos40hlp/43prev/wwhelp/wwhimpl/common/html/wwhelp.htm?context=fgt&file=CLI_get_Commands.58.25.html The tcp-halfopen-timer controls for how long, after a SYN packet, a session without SYN/ACK remains in the table.
The tcp-halfclose-timer controls for how long, after a FIN packet, a session without FIN/ACK remains in the table.
The tcp-timewait-timer controls for how long, after a FIN/ACK packet, a session remains in the table. A closed session remains in the session table for a few seconds more to allow any out-of-sequence packet.

NEW QUESTION: 4
CORRECT TEXT
List the available tools to develop Visualforce pages
Answer:
Explanation:
Inline
editor Force.com IDE in Eclipse Developer console