The JMG Jacobs JBS-105C is a 2-channel high/low impedance adaptor and signal noise suppressor used to connect amplifiers to head units that lack linear RCA outputs. It operates with a frequency response of 20-20,000 Hz and a current of 15 A. The unit features gold RCA outputs and an input wiring color code where gray and yellow represent the left channel, while blue and brown represent the right. When supplied with +12V, it automatically generates a remote turn-on signal for amplifiers once an audio signal is detected.