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Tax Liability Calculation Morgan (age 45) is single and provides more than 50% o

ID: 2503930 • Letter: T

Question

Tax Liability Calculation

Morgan (age 45) is single and provides more than 50% of the support of Rosalyn (a family friend), Flo (a niece, age 18), and Jerold (a nephew, age 18). Both Rosalyn and Flo live with Morgan, but Jerold (a citizen of France) lives in Canada. Morgan earns a $95,000 salary, contributes $5,000 to a traditional IRA, and receives sales proceeds of $15,000 for an RV that cost $60,000 and was used only for vacations. She has $8,200 in itemized deductions.

The personal exemption amount for 2013 is $3,900. Click here to access the standard deduction table to use if required.

a. Who qualifies as a dependent of Morgan for the dependency exemption?
                                                                                                                                                      Select                              Only Rosalyn and Flo qualify                              Only Jerold qualifies                              None of the three qualify                              All three qualify                                                Item 1

b. Morgan's taxable income is $.

c. Using the Tax Rate Schedules (click here), tax liability for Morgan is $ for 2013. (Do not round intermediate tax computation but if required, your final answer to the nearest whole dollar.)

Unearned Income of Child under Age 19 (LO. 1, 3, 6, 7)

Taylor, age 18, is claimed as a dependent by her parents. For 2013, she records the following income: $4,000 wages from a summer job, $1,800 interest from a money market account, and $2,000 interest from City of Boston bonds. If an amount is zero, enter "0".

Taylor's standard deduction is $.

Taylor's personal exemption is $.

Taylor's taxable income is $.

Compute Taylor's "net unearned income" for the purpose of the kiddie tax. $

Assume that Taylor's tax rate is 10% and her parents' tax rate is 28%. If Taylor's parents file a joint return and have taxable income of $130,000, then Taylor's tax is $ .

Capital Transactions - Determination of Tax (LO. 6, 8)

During the year, Chester incurred the following transactions involving capital assets.

Gain     on the sale of an arrowhead collection (acquired as an investment at     different times but all pieces have been held for more than one year)

$6,000

Loss     on the sale of IBM Corporation stock (purchased 11 months ago as an     investment)

(4,000)

Gain     on the sale of a city lot (acquired 5 years ago as an investment)

2,000


a. Indicate the tax treatment for each item.

Gain     on the sale of an arrowhead collection

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Select                                                                                  Long-term capital gain                                                                                  Short-term capital gain                                                                                  Not taxable                                                                                  Ordinary income                                                                                                                                                                               Correct 1 of Item 1

Loss     on the sale of IBM Corporation stock

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Select                                                                                  Short-term capital loss                                                                                  Long-term capital loss                                                                                  Not deductible                                                                                  Ordinary loss                                                                                                                                                                               Correct 2 of Item 1

Gain     on the sale of a city lot

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Select                                                                                  Long-term capital gain                                                                                  Short-term capital gain                                                                                  Not taxable                                                                                  Ordinary income                                                                                                                                                                               Correct 3 of Item 1



Overall, Chester has                                                                                                                                                                                                                                                      Select                                                      a long-term capital gain                                                      a long-term capital loss                                                      ordinary income                                                                                                 Correct 4 of Item 1 of $. However, $ of this gain is from collectibles, which are taxed at a maximum rate of                                                                                                                                                                                                                                                      Select                                                      28%                                                      15%                                                      0%                                                                                                 Correct 7 of Item 1 .

b. If Chester is in the 33% Federal income tax bracket, how much results?
$

c. If Chester is in the 15% bracket?
$


          

Gain     on the sale of an arrowhead collection (acquired as an investment at     different times but all pieces have been held for more than one year)

         

$6,000

         

Loss     on the sale of IBM Corporation stock (purchased 11 months ago as an     investment)

         

(4,000)

         

Gain     on the sale of a city lot (acquired 5 years ago as an investment)

         

2,000

           Tax Liability Calculation Morgan (age 45) is single and provides more than 50% of the support of Rosalyn (a family friend), Flo (a niece, age 18), and Jerold (a nephew, age 18). Both Rosalyn and Flo live with Morgan, but Jerold (a citizen of France) lives in Canada. Morgan earns a $95,000 salary, contributes $5,000 to a traditional IRA, and receives sales proceeds of $15,000 for an RV that cost $60,000 and was used only for vacations. She has $8,200 in itemized deductions. The personal exemption amount for 2013 is $3,900. Click here to access the standard deduction table to use if required. Who qualifies as a dependent of Morgan for the dependency exemption?the figure, what are the horizontal and vertical components of the net electrostatic force on the charged particle in the lower left corner of the square if q = 1.2 times 10-6 C and a = 9.0 cm? Fx? Fy? Morgan's taxable income is $. Using the Tax Rate Schedules (click here), tax liability for Morgan is $ for 2013. (Do not round intermediate tax computation but if required, your final answer to the nearest whole dollar.) Unearned Income of Child under Age 19 (LO. 1, 3, 6, 7) Taylor, age 18, is claimed as a dependent by her parents. For 2013, she records the following income: $4,000 wages from a summer job, $1,800 interest from a money market account, and $2,000 interest from City of Boston bonds. If an amount is zero, enter "0". Taylor's standard deduction is $. Taylor's personal exemption is $. Taylor's taxable income is $. Compute Taylor's "net unearned income" for the purpose of the kiddie tax. $ Assume that Taylor's tax rate is 10% and her parents' tax rate is 28%. If Taylor's parents file a joint return and have taxable income of $130,000, then Taylor's tax is $. Capital Transactions - Determination of Tax (LO. 6, 8) During the year, Chester incurred the following transactions involving capital assets. Indicate the tax treatment for each item. Overall, Chester has. However, $ of this gain is from collectibles, which are taxed at a maximum rate of If Chester is in the 33% Federal income tax bracket, how much results? If Chester is in the 15% bracket?

Explanation / Answer


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