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Check my work 1 Required information [The following information applies to the q

ID: 2508784 • Letter: C

Question

Check my work 1 Required information [The following information applies to the questions displayed below.] Part 1 of 5 Hart, an individual, bought an asset for $500,000 and has claimed $100,000 of depreciation deductions against the asset. Hart has a marginal tax rate of 30 percent. eBook Answer the questions presented in the following alternative scenarios (assume Hart had no property transactions other than those described in the problem): (Loss amounts should be indicated by a minus sign. Enter NA if a situation is not applicable. Leave no answer blank. Enter zero if applicable.) Print a-1. What is the amount and character of Hart's recognized gain if the asset is tangible personal property sold for $450,000? Description Amount Total Gain/(Loss) Recognized Ordinary Income 81245 depreciation recapture $1231 gainñoss

Explanation / Answer

Answer

A1

Amount realised =450000

Original Value=500000

Actual Depreciation=100000

Actual Value=OV-AD

500000-100000=400000

Gain or loss Recognised=AR-AV

450000-400000=50000

Ordinary Income=AD-G/L recog

100000-50000=50000

1231 Gain=G/L recog-OI

50000-50000=0

Ans B1

AnsC1

AnsC2

Tax Liability

-50000*30%=-15000

Tax Savings=-15000

Ans D1

Ans D2

Tax Liability 25%of unrecaptured

50000*25%=12500

Ans E1

Description Amount Total Gain/Loss recognized 50000 Ordinary Income -1245depreciation recapture 50000 1231gain/loss 0