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Through November, Tex has received gross income of $97,500. For December, Tex is

ID: 2424155 • Letter: T

Question

Through November, Tex has received gross income of $97,500. For December, Tex is considering whether to accept one more work engagement for the year. Engagement 1 will generate $7,730 of revenue at a cost of $4,450, which is deductible for AGI. In contrast, engagement 2 will generate $7,730 of revenue at a cost of $3,280, which is deductible as an itemized deduction. Tex files as a single taxpayer.

Calculate Tex's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2. Assume he has no itemized deductions other than those generated by engagement 2.

Description                                                         Engagement1   Engagement 2

1) Gross Income before new work engagement

2) Income from engagement

3) Additional for AGI deduction

4) Adjusted gross Income

5) Greater of itemized/standard deduction

6) Personal exemption

                                                         Taxable Income:

b.

Calculate Tex's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2. Assume he has $5,340 of itemized deductions other than those generated by engagement 2.

Description                                                                Engagement1              Engagement2

1) Gross Income before new work engagement

2) Income from engagement

3) Additional for AGI deduction

4) Adjusted gross Income

5) Greater of itemized/standard deduction

6) Personal exemption

                                                         Taxable Income:

Calculate Tex's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2. Assume he has $9,520 of itemized deductions other than those generated by engagement 2.

Description                                                           Engagement1 Engagement2

1) Gross Income before new work engagement

2) Income from engagement

3) Additional for AGI deduction

4) Adjusted gross Income

5) Greater of itemized/standard deduction

6) Personal exemption

                                                         Taxable Income:

a.

Calculate Tex's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2. Assume he has no itemized deductions other than those generated by engagement 2.

Description                                                         Engagement1   Engagement 2

1) Gross Income before new work engagement

2) Income from engagement

3) Additional for AGI deduction

4) Adjusted gross Income

5) Greater of itemized/standard deduction

6) Personal exemption

                                                         Taxable Income:

b.

b.

Calculate Tex's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2. Assume he has $5,340 of itemized deductions other than those generated by engagement 2.

Description                                                                Engagement1              Engagement2

1) Gross Income before new work engagement

2) Income from engagement

3) Additional for AGI deduction

4) Adjusted gross Income

5) Greater of itemized/standard deduction

6) Personal exemption

                                                         Taxable Income:

c.

Calculate Tex's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2. Assume he has $9,520 of itemized deductions other than those generated by engagement 2.

Description                                                           Engagement1 Engagement2

1) Gross Income before new work engagement

2) Income from engagement

3) Additional for AGI deduction

4) Adjusted gross Income

5) Greater of itemized/standard deduction

6) Personal exemption

                                                         Taxable Income:

Explanation / Answer

Answer:a

Answer:b

Answer:c

Description Engagement 1 Engagement 2 Computation (1) Gross income before new work engagement 97500 97500 (2) Income from engagement 7730 7730 (3) Additional for AGI deduction -4450 0 (4) Adjusted gross income 100780 105230 (1)+(2)+(3) (5) Greater of itemized deductions or standard deduction of $6,300 -6300 -6300 $3,280 itemized deductions for Engagement 2 (6) Personal exemption -4000 -4000 Taxable income 90480 94930 (4)+(5)+(6)
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