[New Microsoft Release] High Quality Microsoft 70-357 Dumps Real Exam Questions on Youtube for Developing Mobile Apps (From Google Drive)

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Exam Code: 70-357
Exam Name: Developing Mobile Apps
Q&As: 66

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70-357 dumps

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Alan, a widower, is a retired executive with substantial assets. He wishes to provide for the financial
security of his two grandchildren since their father, Alan’s son, has always managed money poorly. This
year Alan would like each grandchild to receive a substantial gift. Which of the following statements
concerning the generation-skipping transfer tax (GSTT) on these gifts is (are) correct?
– Federal estate or gift tax will not be imposed if the gift is otherwise subject to the GSTT.
– Assuming no prior gifts, Alan can gift a cumulative total of (not including the annual exclusion) $1.5
million to his grandchildren without the imposition of the GSTT.
A. 2 only
B. Neither 1 nor 2
C. Both 1 and 2
D. 1 only
70-357 exam Correct Answer: A
Which of the following statements concerning marital transfers to a non-U.S. citizen spouse is (are)
– A marital deduction is automatically available as long as property is transferred outright to the non-citizen
– A marital deduction is automatically available if the transferor-decedent spouse is a U. S. citizen.
A. 2 only
B. Both 1 and 2
C. Neither 1 nor2
D. 1 only
Correct Answer: C
Examples of terminable interests that are nondeductible for the federal estate tax marital deduction include
which of the following?
– A property interest that would pass to someone else if the surviving spouse remarries
– A life estate in property that would pass to another person at the death of the surviving spouse
A. Both 1 and 2
B. 1 only
C. Neither 1 nor 2
D. 2 only
70-357 dumps Correct Answer: A
Which of the following statements concerning a power of appointment is (are) correct?
– A power of appointment can be designed to restrict the donee’s right to appoint the property in favor of a
specific class of recipients.
– A power of appointment can be designed to restrict the time period during which the donee may exercise
the power.

A. Neither 1 nor 2
B. 2 only
C. Both 1 and 2
D. 1 only
Correct Answer: C
In addition to substantial probate assets, a married man with two minor children has a $1,000,000 ordinary
life insurance policy payable to his estate. He wants to make certain that if he predeceases his wife the
death proceeds will be available to provide income for his wife during her lifetime and to provide for their
two children after her death. He would like the policy and/or its death proceeds to be as free of federal gift
and estate taxes as possible with respect to both him and his wife. Which of the following courses of action
would best accomplish these objectives?
A. Designate his wife as beneficiary and she will establish a testamentary trust in her will to receive the
proceeds at her subsequent death
B. Assign the policy to an irrevocable inter vivos trust with five and five powers and designate the trustee
to receive the death proceeds
C. Establish a revocable inter vivos trust and designate the trustee to receive death proceeds
D. Assign the policy to his wife who will establish a revocable inter vivos trust to receive the death
70-357 pdf Correct Answer: B
All the following statements concerning an estate for a term of years are correct EXCEPT:
A. An interest may extend beyond the lifetime of the grantor.
B. The tenant may transfer the property at the end of the term of his interest.
C. It is an interest in property established for a specific duration.
D. The tenant has the right to possess the property during the term of his interest.
Correct Answer: B
Which of the following statements concerning pooled-income funds is (are) correct?
– A pooled income fund is similar to a mutual fund maintained by a qualified charity.
– It is an irrevocable arrangement in which the remainder interest passes to charity.
A. Neither 1 nor 2
B. Both 1 and 2
C. 1 only
D. 2 only
70-357 vce Correct Answer: B
A father deeded a house as a gift to his daughter in 1990 but retained the right to live in it until his death.
He died this year while still living in the house. The following are relevant facts:
The father bought the property in 1980 for $130,000. The fair market value of the property when the gift
was made in 1990 was $150,000. The father filed a timely gift tax return but paid no gift tax because of the
applicable credit amount. The fair market value of the property at the father’s death was $220,000. The
daughter sold the property 3 months after her father’s death for $220,000. She had a gain of?
A. $140,000
B. $220,000

C. $120,000
D. 0
Correct Answer: D
All the following statements concerning a power of appointment are correct EXCEPT:
A. The donee of a power of appointment might be restricted with respect to the time the power can be
B. The appointee of a power of appointment is the party who exercises the power.
C. Failure to exercise a power of appointment is known as a lapse of the power.
D. The possible recipients of property after the exercise of a power of appointment depend on the terms of
the power.
70-357 exam Correct Answer: B
The failure of an individual to have a will can result in all the following EXCEPT:
A. A surviving spouse receives only his or her elective share.
B. Unnecessary death taxes may be imposed.
C. Testamentary gifts to charity cannot be made.
D. The decedent’s state of domicile might receive the property left by the decedent.
Correct Answer: A
A father is considering giving his daughter a gift. For tax planning purposes, the father should give his
daughter which of the following?
A. Raw land that cost him $10,000, its present fair market value, but which has a substantial potential for
B. Real estate that cost him $40,000 and is now worth $120,000, subject to a $110,000 mortgage
C. Stock that cost him $10,000 and which now has a fair market value of $20,000
D. A bond that cost him $15,000 and is now worth $10,000
70-357 dumps Correct Answer: A
All the following are proper actions on the part of a trustee EXCEPT
A. placing cash from the sale of securities in a non-interest bearing checking account for an extended
period of time
B. investing trust assets in speculative securities in accordance with the provisions of the trust instrument
C. purchasing securities in good faith from a third party just prior to a sharp decrease in their value
D. purchasing assets for personal use from the trust at their fair market value with the approval of all
Correct Answer: A
The outputs from a PRINCE2 project are considered to be what?
A. The business benefits
B. Any of its tangible or intangible specialist products
C. Its Resources
D. The results of change
70-357 pdf Correct Answer: B
According to PRINCE2, a benefit is which of the following?
A. An improved business operation
B. The measurable improvement resulting from an outcome which is perceived as an advantage by one
or more stakeholders
C. The tangible or intangible product resulting from a planned activity
D. The result of change, normally affecting real-world behaviour and/or circumstances
Correct Answer: B
In PRINCE2, the information regarding the business justification for the project is normally documented in
which management product?
A. Business Case
B. Benefits Review Plan
C. Project Product Description
D. Communication Management Strategy
70-357 vce Correct Answer: A
The Business Case describes the reasons for the project based on estimated costs, the risks and which
one of the following?
A. Project approach
B. Acceptance criteria
C. Products to be produced
D. Expected benefits
Correct Answer: D
Which of the following would contain the business option of doing nothing, regarding the project’s
A. Project approach
B. Business Case
C. Risk Management Strategy
D. Benefits Review Plan
70-357 exam Correct Answer: B
What’s the purpose of the ‘Plan’ step within the risk management procedure?
A. Create a Risk Management Strategy for inclusion in the Project Initiation Documentation
B. Establish the Project Board’s specific risk management responsibilities and assign them as owners of
specific risks
C. To plan the Communications Management Strategy in order to identify and capture any external
stakeholder risk information requirements
D. To identify suitable management responses to be implemented to manage a risk, should the risk occur
Correct Answer: D
Which of the following are uses of the Risk Register during the Controlling a Stage process?
1. Obtain details on risks to include in a Highlight Report
2. Obtain details of risks that may affect the Stage Plan for the next stage
3. Capture uncertainties identified when authorizing a Work Package
4. Obtain details of any potential impacts that may affect the Business Case while reviewing the stage
A. 1, 2, 3
B. 1, 2, 4
C. 1, 3, 4
D. 2, 3, 4

70-357 dumps Correct Answer: C
Which is a recommended response type to respond to either a threat or an opportunity?
A. Fallback
B. Reject
C. Share
D. Reduce
Correct Answer: C

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