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Problem 12-31 Tax losses and gains in capital budgeting [LO2] An asset was purch

ID: 2791983 • Letter: P

Question

Problem 12-31 Tax losses and gains in capital budgeting [LO2]

An asset was purchased three years ago for $175,000. It falls into the five-year category for MACRS depreciation. The firm is in a 30 percent tax bracket. Use Table 12–

(A) Compute the tax loss on the sale and the related tax benefit if the asset is sold now for $20,560. (Round "Percentage depreciation" to 3 decimal places. Input all amounts as positive values. Omit the "$" sign in your response.)

Tax loss on the sale: ___?___

Tax Benefit: ___?___

(B) Compute the gain and related tax on the sale if the asset is sold now for $67,060. (Round "Percentage depreciation" to 3 decimal places. Input all amounts as positive values. Omit the "$" sign in your response.)

Taxable Gain: ___?___

Tax Obligation: ___?___

(A) Compute the tax loss on the sale and the related tax benefit if the asset is sold now for $20,560. (Round "Percentage depreciation" to 3 decimal places. Input all amounts as positive values. Omit the "$" sign in your response.)

Tax loss on the sale: ___?___

Tax Benefit: ___?___

(B) Compute the gain and related tax on the sale if the asset is sold now for $67,060. (Round "Percentage depreciation" to 3 decimal places. Input all amounts as positive values. Omit the "$" sign in your response.)

Taxable Gain: ___?___

Tax Obligation: ___?___

Explanation / Answer

Year 5-Year Depn Balance 1 20%       35,000    1,40,000 2 32%       56,000       84,000 3 19.20%       33,600       50,400 4 11.52%       20,160       30,240 5 11.52%       20,160       10,080 6 5.76%       10,080               -   Book Value            50,400 Sales Value            20,560 Tax loss on Sale            29,840 Tax Benefit at 30%              8,952 Book Value            50,400 Sales Value            67,060 Taxable Gain            16,660 Tax obligation at 30%              4,998