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Consider the four independent situations below for an unmarried individual, and

ID: 2372293 • Letter: C

Question

Consider the four independent situations below for an unmarried individual, and analyze the effects of the capital gains and losses on the individual's AGI.

Situation 1 Situation 2 Situation 3
AGI $40,000 $50,000 $60,000
STCG 6,000 2,000 5,000
STCL 2,000 5,000 4,000
LTCG 3,500 15,000 10,000
LTCL 2,500 4,000 12,000

Required:
a. Calculate the amount of net short-term capital gain (NSTCG) or net short-term capital loss (NSTCL).
b. Calculate the amount of net long-term capital gain (NLTCG) or net long-term capital loss (NLTCL).
c. Calculate AGI after considering the capital gains and losses.
d. Identify if in any of the four situations there

Explanation / Answer

Net Capital gain

Situation 1

Situaltion 2

Situation 3

Net Short term capitl Gain / loss

4000

-3000

1000

Net Long term capitl Gain / loss

1000

11000

-2000

Net Capital gain

5000

8000

-1000

Situation 1 Situaltion 2 Situation 3 Short term capital Gain 6000 2000 5000 Short term capital loss 2000 5000 4000 Net Short term capitl Gain / loss 4000 -3000 1000