• Q : Adjusted gross income for the year problem....
    Accounting Basics :

    Liz, who is single, lives in a single family home and owns a second single family home that she rented for the entire year at a fair rental rate. Liz had the following items of income and expense du

  • Q : Restaurant which subsequently went bankrupt....
    Accounting Basics :

    Pamela was an officer in Green Restaurant which subsequently went bankrupt. Pamela started a new restaurant and, to establish goodwill, paid off the debts of $100,000 of Green Restaurant. She was un

  • Q : Reports the value of the personal use....
    Accounting Basics :

    Carole owns 75% of Pet Foods, Inc. As CEO, Carole must travel extensively and does so on the company jet. In addition, she also uses the jet to take several personal vacations. Carole reports the va

  • Q : Interest expense is deductible....
    Accounting Basics :

    Emeril borrows $340,000 to finance taxable and tax-exempt investments. He incurs $18,000 investment interest expense, allocated equally between the taxable and tax-exempt investments. Ignore any pos

  • Q : Total amount of deductible expenses....
    Accounting Basics :

    Jimmy owns a trucking business. During the current year he incurred the following: What is the total amount of deductible expenses?

  • Q : Current year attributable to expenditures....
    Accounting Basics :

    Toby, owner of a cupcake shop in New York, is considering opening a similar business (i.e., a cupcake shop) in Phoenix. After spending $4,200 investigating such possibilities in Phoenix, Toby decide

  • Q : Recognized loss and basis in the newly purchased shares....
    Accounting Basics :

    On January 4 of the following year, Ashley purchases 300 shares of Yale Corporation stock for $800. Ashley's recognized loss and her basis in the newly purchased 300 shares of Yale Corporation stock

  • Q : Recognize a gain on the subsequent sale....
    Accounting Basics :

    Donald sells stock with an adjusted basis of $38,000 to his son, Kiefer, for its fair market value of $30,000. Kiefer sells the stock three years later for $32,000. Kiefer will recognize a gain on t

  • Q : Limitations based on agi....
    Accounting Basics :

    A professional appraiser tells Alan that the whirlpool has increased the value of his home by $1,000. Alan's deductible medical expenses (before considering limitations based on AGI) will be

  • Q : Deductible medical expenses....
    Accounting Basics :

    Caleb's AGI for the year is $50,000. Caleb also receives a reimbursement for medical expenses of $1,000. Caleb's deductible medical expenses that will be added to the other itemized deduction will b

  • Q : Reimbursement for the expenditures....
    Accounting Basics :

    Mr. and Mrs. Gere received no reimbursement for the above expenditures. What is the amount of their deductible itemized medical expenses?

  • Q : Statement claiming an itemized deduction....
    Accounting Basics :

    They had purchased their home on May 1 last year. What amount of property tax on this statement may they claim as an itemized deduction this year?

  • Q : Interest expense on loan....
    Accounting Basics :

    Later in the month, the business supplies bill arrives and Riva writes a check for $10,000 from the personal account. With respect to the interest expense on the $10,000 loan,

  • Q : Current year deduction related to home....
    Accounting Basics :

    Charging points is a customary business practice in the area. In addition, they pay $4,400 of interest during the year. What is their current year deduction related to their home?

  • Q : Amount of charitable contribution deduction problem....
    Accounting Basics :

    Erin's adjusted gross income for this year was $50,000. What is the amount of her charitable contribution deduction for the year?

  • Q : Amount of charitable contribution deduction....
    Accounting Basics :

    Carl purchased a machine for use in his trade or business two years ago for $30,000. During the current year, Carl donates the machine to the local community college. At the time of the contribution

  • Q : Investment property after receiving an insurance settlement....
    Accounting Basics :

    Juan has a casualty loss of $32,500 on investment property after receiving an insurance settlement. This is Juan's only casualty transaction this year. Juan's loss is:

  • Q : Single individual and sole shareholder....
    Accounting Basics :

    Amy, a single individual and sole shareholder of Brown Corporation, sold all of the Brown stock for $30,000. The stock basis was $150,000. Amy had owned the stock for 3 years. Brown Corporation meet

  • Q : Net impact on agi due to passive activity....
    Accounting Basics :

    Jeff owned one passive activity. Jeff sold the activity and realized a $2,000 gain on the sale. Prior to the sale, he realized a current year loss from the activity of $6,000. In addition, he has su

  • Q : Considering a passive activity....
    Accounting Basics :

    Charlie owns activity B which was considered a passive activity and generated a $17,000 suspended loss. Charlie increases his involvement with activity B so that this year activity B is not consider

  • Q : Nicole casualty loss amount....
    Accounting Basics :

    An appraisal placed the value of the home at $140,000 after the hurricane. Because of its prohibitive cost, Nicole had no hurricane insurance. Before any reductions or limitations, Nicole's casualty

  • Q : Casualty gains and losses on personal-use property....
    Accounting Basics :

    In the current year, Marcus reports the following casualty gains and losses on personal-use property. Assets X and Y are destroyed in the first casualty while Z is destroyed in a second casualty.

  • Q : Insurance company reimbursement....
    Accounting Basics :

    Her casualty loss is $3,000; she has other itemized deductions of $1,200. In 2013, Constance's insurance company reimburses her $2,800. Constance's 2013 AGI is $28,000. As a result, Constance must:

  • Q : Personal bankruptcy and loan....
    Accounting Basics :

    In 2012 Paula declared personal bankruptcy and Grace was unable to collect any of her loan. Grace had no other gains or losses last year or this year.

  • Q : Allowable deductions from agi....
    Accounting Basics :

    Allison, who is single, incurred $4,000 for unreimbursed employee expenses, $10,000 for mortgage interest and real estate taxes on her home, and $500 for investment counseling fees. Allison's AGI is

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