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NEW QUESTION: 1
Which of the following descriptions best describe Data.com?
A. A content management tool for users who seek information
B. A tool for extending pricing proposals to customers
C. A data enrichment tool that maintains updated data
D. A library that allowsaccess to documents
E. A collaboration tool
Answer: C

NEW QUESTION: 2
Which description of the purpose of an API is true?
A. provides a secure platform to authenticate internal users
B. provides a software framework for developers to build applications
C. exposes parts of an application to be consumed or interacted with by another application
D. assists developers to understand the underlying code of an application
Answer: C

NEW QUESTION: 3
Parker, whose spouse died during the preceding year, has not remarried. Parker maintains a home for a dependent child. What is Parker's most advantageous filing status?
A. Qualifying widow(er) with dependent child.
B. Single.
C. Head of household.
D. Married filing separately.
Answer: A
Explanation:
Explanation
Choice "d" is correct. A qualifying widow (er) is a taxpayer who may use the joint tax return standard deduction and rates (but not the exemption for the deceased spouse) for each of two taxable years following the year of death of his or her spouse, unless he or she remarries. The surviving spouse must maintain a household that, for the whole entire taxable year, was the principal place of abode of a son, stepson, daughter, or stepdaughter (whether by blood or adoption). The surviving spouse must also be entitled to a dependency exemption for such individual. Parker may file as a qualifying widow (er) since her spouse died in the previous tax year, she did not remarry and she maintained a home for a dependent child. Since, qualifying widow (er) is the most advantageous status and Parker qualifies, Parker would file as a qualifying widow (er).
Choice "a" is incorrect. Even though Parker would qualify as single, filing single would give Parker a high tax liability than the qualifying widow (er) status and therefore is not most advantageous.
Choice "b" is incorrect. Parker would not qualify as head of household for the first two years after the death of Parker's spouse because one of the requirements for Head of Household status is that the taxpayer is NOT a surviving spouse. (Also, note that the likely reason for this requirement is that filing as Head of Household status would give the qualifying surviving spouse taxpayer a higher tax liability than the Qualifying Widow(er) status, which would be less advantageous.) Choice "c" is incorrect. Parker would not qualify to file married filing separately.