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If Builtrite had experienced a long-term capital loss of $80,000 (instead of the

ID: 2398744 • Letter: I

Question

If Builtrite had experienced a long-term capital loss of $80,000 (instead of the $50,000 long-term capital loss stated in the problem), and still had the $70,000 long-term capital gain stated in the problem, which of the following is correct:

taxable income would decrease by $10,000

taxable income would decrease by $20,000

taxable income would decrease by $30,000

taxable income would not change

taxable income would decrease by $10,000

taxable income would decrease by $20,000

taxable income would decrease by $30,000

taxable income would not change

Explanation / Answer

Soluiton :

If Builtrite is having long term capital loss of $80,000 then he can setoff $70000 loss against long term capital gain of $70,000 and rest of the loss of $10,000 could be carried forward to next years.

Therefore earlier Builrite could setoff only $50,000 as long term capital loss was $50,000. Now he can setoff loss of $70000 against long term capital gain of $70,000 Therefore taxalbe income would decrease by = $70,000 - $50,000 = $20,000

Hence 3rd option is correct.