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58.詹爺爺於 2016/10/20 過世,二子信守承諾,尊重父親遺願成立遺囑信託,放棄行使一順位繼承人特留分的權利,同時二人另紛紛辦理拋棄繼承,並協助以詹爺爺遺產抵繳遺產稅稅金,不僅讓五個孫子得以順利繼承詹爺爺名下房產,剩餘遺產亦得一併交付信託。(一)抵 繳之財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有或持分共有者,得由誰提 出申請?(二)依遺贈稅法§17 條規定,本案二子拋棄繼承後,遺產稅之扣除額為多少? (A)(一)繼承人過半數之同意,或繼承人之應繼分合計過半數之同意、(二)新臺幣 250 元整 (B)(一)繼承人過半數之同意,或繼承人之應繼分合計逾三分之二之同意、(二)新臺幣 0 元整 (C)(一)繼承人過半數及繼承人之應繼分合計過半數之同意、(二)新臺幣 100 萬元整 (D)(一)繼承人過半數及繼承人之應繼分合計逾三分之二之同意、(二)新臺幣 0 元整

17.金融機構代為扣繳中華民國境內居住之個人之利息所得稅款,至遲應於何時解繳國庫? (A)次月五日前 (B)次月十日前 (C)代扣日起算五日內 (D)代扣日起算十日內

34. What is the author’s primary strategic objective in introducing the concept of “lateral reading”? (A) To provide a comprehensive technical manual for students to ethically synthesize hyper-realistic media for pedagogical purposes. (B) To argue that the intrinsic features of a video remain the most reliable metric for verifying digital authenticity in the AI era. (C) To advocate for a pedagogical paradigm shift that prioritizes cross-referential verification over traditional content analysis. (D) To underscore the necessity of legislative intervention in mandating the use of state-approved detection software in public schools.

35. Based on the passage, what can be inferred about the limitations of traditional “fact-checking” in the era of deepfakes? (A) It is prohibitively time-consuming and fails to keep pace with the rapid dissemination cycles of advanced machine learning algorithms. (B) It primarily targets the film and gaming industries while neglecting the ore insidious threats posed by political disinformation. (C) It lacks the legislative authority required to penalize individuals who benefit from the “liar’s dividend” in institutional settings. (D) It erroneously assumes that digital authenticity can still be validated by scrutinizing the internal consistency of a solitary source.

36. What of the following best encapsulates the author’s underlying assumption regarding the future of information integrity? (A) The efficacy of digital defense resides less in algorithmic sophistication than in the cognitive adaptability of the individual. (B) The restoration of institutional trust is contingent upon the mandatory implementation of centralized AI-detection databases (C) Technological advancement will eventually reach a plateau, allowing human cognitive defense mechanisms to regain a permanent advantage. (D) The potential for creative innovation in synthetic media will ultimately necessitate the total abandonment of objective truth as a social construct.