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Theodore Enterprises had the following pretax income (loss) over its first three

ID: 2453135 • Letter: T

Question

Theodore Enterprises had the following pretax income (loss) over its first three years of operations:

For each year there were no deferred income taxes and the tax rate was 30%. In its 2012 tax return, Theodore elected a loss carry back. No valuation account was deemed necessary for the deferred tax asset as of December 31, 2012. What was Theodore's income tax expense for 2013?

$264,000

$354,000

$462,000

$198,000

Theodore Enterprises had the following pretax income (loss) over its first three years of operations:

Explanation / Answer

the correct answer is - $198,000

the tax benefit for the second year- 880,000*0.3= 264,000

tax for the third year- 1,540,000*0.3= $462,000

the difference is payment of tax in third year= 462,000- 264,000= $198,000