Microsoft Certified Systems Engineer (MCSE) Question:

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Whereas MAC addressing works at the data link layer, IP addressing functions at the network layer (layer 3). It's a slight oversimplification, but one can think of IP addressing as supporting the software implementation and MAC addresses as supporting the hardware implementation of the network stack. The MAC address generally remains fixed and follows the network device, but the IP address changes as the network device moves from one network to another.