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Facts and information below are needed to resolve questions 24 through 26: Jim R

ID: 2437516 • Letter: F

Question

Facts and information below are needed to resolve questions 24 through 26:

Jim Realty LLC, a partnership owned entirely by individuals, sells an apartment building for $72,200,000. The basis of the building immediately prior to the sale is as follows

Original Cost -

Unadjusted Tax Basis

Accumulated Depreciation

24. Using the above information, determine the gain or loss on the sale of the apartment building to the individual owners.

25. Assuming that the allocation of the selling price is $20,000,000 to land, $52,000,000 to building and $200,000 to furniture and fixtures, prepare an estimate of the total taxes for the owners on the sale.

26. Prepare an alternative calculation for the sale with the total sales price of $72,200,000 that would result in lower taxes for the individuals

Original Cost -

Unadjusted Tax Basis

Accumulated Depreciation

land 15,000,000 - Building 60,000,000 (20,000,000) Furniture & Fixtures Original Cost 300,000 (100,000)

Explanation / Answer

LAND BUILDING FURNITURE & FIXTURE ORIGINAL COST 1,50,00,000 6,00,00,000 300000 LESS: ACCUMALATED DEPRECIATION -2,00,00,000 -1,00,000 NET VALUE OF ASSETS 1,50,00,000 4,00,00,000 2,00,000 24) SALE VALUE OF BUILDING 7,22,00,000 TOTAL VALUE OF APARTMENT BUILDING AFTER DEPRECIATION -55200000 (15000000+40000000+200000) GAIN ON SALE 1,70,00,000 25) LAND BUILDING FURNITURE & FIXTURE SALE VALUE OF INDIVIDUAL 2,00,00,000 5,20,00,000 2,00,000 LESS: NET VALUE OF ASSETS -1,50,00,000 -4,00,00,000 -2,00,000 GAIN FROM SALE 50,00,000 1,20,00,000 0 THERE WOULD NEITHER BE GAIN NOR LOSS IN CASE OF FURNITURE & FIXTURE