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Information for Hobson Corp. for the current year ($ in millions): Income from c

ID: 2486350 • Letter: I

Question

Information for Hobson Corp. for the current year ($ in millions):

Income from continuing operations before tax $150

Loss on discontinued operation (pretax) 30

Temporary differences (all related to operating income):

Accrued warranty expense in excess of expense included in operating income 10

Depreciation deducted on tax return in excess of depreciation expense 25

Permanent differences (all related to operating income):

Nondeductible portion of entertainment expense 5

The applicable enacted tax rate for all periods is 40%.

How should Hobson report tax on the discontinued operation?

A tax receivable of $12 million in the balance sheet.

A tax benefit of $12 million to net against the $30 million pretax loss.

A deferred tax asset of $12 million in the balance sheet.

None of these answer choices are correct.

Explanation / Answer

A tax benefit of $12 million to net against the $30 million pretax loss.