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ABC Company has the following book income: Sales 500,000 Cost of Goods 220,000 I

ID: 2378141 • Letter: A

Question


ABC Company has the following book income:


Sales                              500,000

Cost of Goods                220,000

Interest income                12,000

Tax exempt interest            5,000

Capital gains                     15,000

Capital losses                   (22000)

Proceeds from keyman

Life insurance                   29,000

Depreciation expense        10,000

(The company wants to take the section 179 expense deduction of $20000 on its tax return instead of the $10000 shown on the books.

Charitable contributions    35,000

How much is  taxable income? Show computations Please!

Explanation / Answer

income statement income from business sales 500000 cogs -220000 dep -10000 270000 capital gains gains 15000 losses -22000 carried forward 7000 0 other sources interest 12000 lic 29000 41000 total income 311000 deductions -35000 -20000 taxable income 256000