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Melissa, an individual, began a business six years ago and has sold Melissa, an

ID: 2708365 • Letter: M

Question

Melissa, an individual, began a business six years ago and has sold

Melissa, an individual, began a business six years ago and has sold §1231 assets with $4,700 of losses in the last five years. She owned each asset for several years. In the current year, she sold the following business assets: Calculate and list the amount of gain/loss for each asset and the character of the gain/loss Assume Melissa's marginal ordinary income tax rate is 35%. What effect do the gains and losses have on her tax liability in total?

Explanation / Answer


a. Calculate and list the amount of gain/loss for each asset and the character of the gain/loss





b. Assume Melissa

Asset Original Cost Tax Accumulated Sales Price Gain or (loss) Depreciation Computer $2,150 $700 $3,000 $1,550 Machinery $15,500 $3,400 $18,000 $5,900 Land $30,000 0 $45,000 $15,000 Building $100,000 $10,000 $85,000 ($5,000)







Total gain $17,450






Tax Liabilty on Gain $6,107.50