[A] business[B] estate[C] obligation[D] property

A to ;

B for ;

C at

A. Add a MessageBodyMember attribute to the CodeName property and set the ProtectionLevel to Sign. Add a MessageBodyMember attribute to the SecretHandshake property and set the ProtectionLevel to EncryptAndSign.

B. Add a DataProtectionPermission attribute to the each property and set the ProtectData property to true.

C. Add an xmlText attribute to the CodeName property and set the DataType property to Signed. Add a PasswordPropertyText attribute to the SecretHandshake property and set its value to true.

D. Add an ImmutableObject attribute to the CodeName property and set its value property to true. Add a Browsable attribute to the SecretHandshake property and set its value to false.

James died on 22 January 2015. He had made the following gifts during his lifetime:

(1) On 9 October 2007, a cash gift of ￡35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

(2) On 14 May 2013, a cash gift of ￡420,000 to his daughter.

(3) On 2 August 2013, a gift of a property valued at ￡260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to ￡310,000.

On 22 January 2015, James’ estate was valued at ￡870,000. Under the terms of his will, James left his entire estate to his children.

The nil rate band of James’ wife was fully utilised when she died ten years ago.

The nil rate band for the tax year 2007–08 is ￡300,000, and for the tax year 2013–14 it is ￡325,000.

Required:

(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

Notes:

1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)

The mansion and the estate are part of his().

A、legacy

B、heritage

C、hope

D、things

InaJSP-centricshoppingcartapplication，youneedtomoveaclient’shomeaddressoftheCustomerobjectintotheshippingaddressoftheOrderobject.TheaddressdataisstoredinavalueobjectclasscalledAddresswithpropertiesfor：streetaddress，city，province，country，andpostalcode.WhichtwoJSPcodesnippetscanbeusedtoaccomplishthisgoal？（）

A.<c：setvar=’order’property=’shipAddress’value=’${client.homeAddress}’/>

B.<c：settarget=’${order}’property=’shipAddress’value=’${client.homeAddress}’/>

C.<jsp：setPropertyname=’${order}’property=’shipAddress’value=’${client.homeAddress}’/>

D.<c：setvar=’order’property=’shipAddress’><jsp：getPropertyname=’client’property=’homeAddress’/></c：store>

E.<c：settarget=’${order}’property=’shipAddress’><jsp：getPropertyname=’client’property=’homeAddress’/></c：set>

In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

What is the correct treatment of the estate income for individual income tax purposes?

A.The estate income is not taxable

B.The estate income will be taxed as occasional (ad hoc) income

C.The estate income will be taxed as other income

D.The estate income will be taxed as service income