题目内容

When was the first laser invented in my China?____

A. 1960 year
B. 1962 year
C. 1961 year
D. 1963 year

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The commonly use Nd:YAG has a wavelength of ____ nm.

A. 1064 nm
B. 694.3 nm
C. 10.6μm
D. 632.8 nm

The lifetime of the upper laser level in the Nd:YAG laser is 230μs, and the probability of spontaneous emission is ____?

A. 100 s-1
B. 10 s-1
C. 0.1 s-1
D. 4.35 ms-1

Wade Inc. granted a nonqualified stock option for 100 shares at 50 per share to Mary, an employee, on May 1, Year 12. On that date, the option was selling on an established market for 4 per share. Mary exercised the option on August 2, Year 13, when the FMV was 80 per share. She sold the stock on September 2, Year 14, for 100 per share. How much gross income and what type did Mary recognize in Year 12?

A. $400 ordinary income
B. $400 capital gain
C. $5,000 ordinary income
D. $5,000 capital gain

John and Mary were divorced in 2017. The divorce decree (executed 6/30/17) provides that John pay alimony of 10,000 per year, to be reduced by 20 percent on their child's 18th birthday. During the current year, the 10,000 was paid in the following way: John paid 7,000 directly to Mary and $3,000 to Spring College for Mary's tuition. What amount of these payments should be reported as income in Mary's current year income tax return?()

A. $5,600
B. $8,000
C. $8,600
D. $10,000

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