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The trustee of the Epsilon Trust distributed an asset to Telly, a qualifying inc

ID: 2543891 • Letter: T

Question

The trustee of the Epsilon Trust distributed an asset to Telly, a qualifying income beneficiary. The asset's basis to the trust was $10,000, and its fair market value on the distribution date was $30,000. Which of the following statements is true? a. Lacking any election by the trustee, Telly's basis in the asset is $10,000 b. Lacking any election by the trustee, Telly's basis in the asset is stepped up to 2 c. Lacking any election by the trustee, the trust recognizes $20,000 gross income d. Assuming that the trustee made an election under IRC 643(e), the trust is e. Assuming that the trustee made an election under IRC 643 (e), Telly $30,000 on the distribution allowed a $10,000 distribution deduction for this transaction recognizes $20,000 gross income on the distribution 2

Explanation / Answer

Answer is option (A). Lacking any election by the trustee, Telly’s basis in the asset is $10000

Explanation;

As per informaton of the question, it is clear that here is lacking any election by the trustee. Apart from this fair value does not matter and Telly is a qualifying income beneficiary hence assets basis to the trust $10000 will be basis for Telly.

So answer is option (A) Lacking any election by the trustee, Telly’s basis in the asset is $10000