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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

40. Which of the following best characterizes the methodology of "tactical urbanism"? (A) A top-down bureaucratic initiative designed to maximize the economic output of metropolitan transit networks. (B) A commercial strategy employed by shopping malls to simulate the social atmosphere of traditional town squares. (C) Incremental, community-led modifications aimed at reclaiming utilitarian spaces for public discourse and leisure. (D) The systematic digitization of communal hubs to facilitate remote social interactions in “non-places.”

41. Which of the following best characterizes the author’s philosophical stance regarding the assessment of urban vitality? (A) Holistic and sociological, asserting that the resilience of a metropolis is fundamentally predicated on the robustness of its informal communal ties. (B) Nostalgic and protectionist, advocating for the total restoration of traditional physical libraries as the sole remedy for “touristification.” (C) Empirical and utilitarian, prioritizing the expansion of high-efficiency transit networks as the primary metric for systemic health. (D) Skeptical and dismissive, suggesting that the psychological well-being of inhabitants is an intangible factor that complicates objective urban planning. 

42. What was the author's purpose in writing this article? (A) To show how scientific developments can help conservation efforts. (B) To inform the reader of some wildlife conservation success stories. (C) To convince the reader to be more active in local conservation efforts. (D) To explain why some endangered species are more worthy of saving than others.