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Mathhias Co. at the end of 2018, its first year of operations, prepared a reconc

ID: 2527614 • Letter: M

Question

Mathhias Co. at the end of 2018, its first year of operations, prepared a reconciliation betwen pretax financial income and taxable income as follows... What is the income tax expense?

Mathhias Co. at the end of 2018, its first year of operations prepared a reconciliation between pretax financial income and taxable income as follows Pretax financial income Estimated litigation expense Iaxable income 600,000 1,500,000 2,100,000 The estimated litigation expense of $1,500,000 will be deductible in 2020 when it is expected to be paid. The estimated liability for litigation is classified as noncurrent. The income tax rate IS 30% for all years 6. The income tax expense is a. $180,000 b. $270,000 C. $300,000 d. $600,000

Explanation / Answer

Option a. $180,000.

Because litigation expense is noncurreent and it is not payable in the current year.

So taxable expense is $600,000*30%=$180,000.