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Maul, Inc., a calendar year S corporation, incurred the following items. a. Whic

ID: 2457221 • Letter: M

Question

Maul, Inc., a calendar year S corporation, incurred the following items.

a. Which items are used to compute nonseparately stated income or loss? Select "Yes or No", whichever is applicable.

Maul's nonseparately computed income is $.

b. Carl’s share of Maul’s long-termcapital gain, a 40% shareholder, is $.

Tax-exempt interest income $7,000 Sales 140,000 Depreciation recapture income 12,000 Long-term capital gain 20,000 § 1231 gain 7,000 Cost of goods sold (42,000) Administrative expenses (15,000) Depreciation expense (MACRS) (17,000) Charitable contribution (7,000)

Explanation / Answer

a) Items used to compute Non seperatly stated Income:

Tax excempt interest income:   No seperatly stated item

Sales : Yes

Depreciation recapture income: Yes

Longterm capital gain: No seperatly stated item

1231 gain: No seperatly stated item

Cost of goods sold: Yes

Administrative expenses: Yes

Depreciation expense: Yes

Charitable contribution:No seperatly stated item

b) Carl's share in Long term capital gain (20,000 * 40 %) 8,000