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Chapter 14: 38. LO.2 During the year, Eugene had the four property transactions

ID: 2454761 • Letter: C

Question

Chapter 14:         

38. LO.2 During the year, Eugene had the four property transactions summarized below. Eugene is a collector of antique glassware and occasionally sells a piece to get funds to buy another. What are the amount and nature of the gain or loss from each of these transactions?

1) Property: Antique vase

Date Acquired: 06/18/04

Date Sold: 05/23/15

Adjusted Basis: $37,000

Sales Price: $42,000

2) Property: Blue Growth Fund (100 shares)

Date Acquired: 12/23/06

Date Sold: 11/22/15

Adjusted Basis: $22,000

Sales Price: $38,000

3) Property: Orange bonds

Date Acquired: 02/12/07

Date Sold: 04/11/15

Adjusted Basis: $34,000

Sales Price: $42,000

4) Property: Green stock (100 shares)

Date Acquired: 02/14/15

Date Sold: 11/23/15

Adjusted Basis: $11,000

Sales Price: $13,000

Explanation / Answer

Differnce between long term capital gain and short term capital gain

The main variation lies in the period for which the property is held. If the property is held for a period of more than 1year, the gain received from sale of such property is classified as Long term capital gain. In the same passion if the property is held for less than an year, then it is classified under short term capital gain.

Particulars Calculation Amount Type of gain or loss Antique vase $42000-$37000 $5000 Long term capital gain Blue growth Fund $38000-$42000 $16000 Long term capital gain Orange Bonds $42000-$34000 $8000 Long term capital gain Green stock $13000-$11000 $2000 Short term capital gain
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