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Agnes is the sole shareholder of Violet Inc. For the current year, she receives

ID: 2448605 • Letter: A

Question

Agnes is the sole shareholder of Violet Inc. For the current year, she receives from Violet a salary of $200,000 and dividends of $100,000. Violet's taxable income for the current year is $500,000. On audit, the IRS treats $50,000 of Agnes' salary as unreasonable. Which of the following statements is correct?

Agnes' gross income will increase by $50,000 as a result of the IRS adjustment.

Violet's taxable income will not be affected by the IRS adjustment.

Agnes' gross income will decrease by $50,000 as a result of the IRS adjustment.

Violet's taxable income will increase by $50,000 as a result of the IRS adjustment.

None of the above

Please state and justify your answer.

Explanation / Answer

The correct option is option-D.

As per the IRS, V's taxable income will increase by $50,000 as a result of the IRS adjustment.