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Terry Trooper, a single taxpayer, had the following transactions during 2015: a.

ID: 2476411 • Letter: T

Question

Terry Trooper, a single taxpayer, had the following transactions during 2015: a. Sold 60 shares of Troy Corporation common stock on March 22, 2015, for $660. The stock was purchased on January 31, 2015, for $7 per share. b. Sold family gemstones held for three years for $10,000. The gemstones had a cost and basis of $7,800. c. Three-year note from his brother became worthless. The note was $750. d. Stock in Tyler Corporation became worthless on December 20, 2015, when the corporation filed for bankruptcy. The stock was purchased for $250 on June 30, 2015. e. Received $200 from a renter to cancel a lease held on rental property. What is Terry's taxable income if his only other income was salary, net rental income and interest totaling $40,000? He has itemized deductions of $7,000 and no dependents.

Explanation / Answer

Calculation of Terry trooper taxable income:

Particulars                                                                                Amount

1. Gain on sale of shares [660 - (60*7)]                                            240

2. No gain sales jewelery held for personal use                                  Nil

3. Three year note became worthless. No deduction allowed               Nil

4. Loss on value of stock                                                                (250)

5. Renter to cancel a leasehold property                                           200

6. Other income from salary                                                           40,000

7. Itemised deduction                                                                    (7,000)

Total taxable income                                                                  33,190

Therefore Terry's taxable income is 33,190

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