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eon sells his interest in a passive activity for $204,500. Determine the tax eff

ID: 2565907 • Letter: E

Question

eon sells his interest in a passive activity for $204,500. Determine the tax effect of the sale based on each of the following independent facts:

a. Adjusted basis in this investment is $71,575. Losses from prior years that were not deductible due to the passive activity loss restrictions total $78,733.

The suspended losses at the end of the year are .....

b. Assume the same sales price but the adjusted basis in this investment is $153,375. Losses from prior years that were not deductible due to the passive activity loss restrictions total $78,733.

The suspended losses at the end of the year are...

c. Assume the same sales price but the adjusted basis in this investment is $153,375. Losses from prior years that were not deductible due to the passive activity loss restrictions total $78,733. In addition, suspended credits total $20,450.

The suspended losses at the end of the year are ...

The suspended credits at the end of the year are ...

Explanation / Answer

a) Tax effect of sale (Amount in $)

There is a taxable income of $54,192 (i.e. gain) after set off of prior year losses. There is no suspended losses at the end of year

b) Tax effect of sale      (Amount in $)

There is a deductible loss of $27,608.

c) Tax effect of sale      (Amount in $)

The deductible losses at the end of year will be $7,158. There is no Suspended Credits at the end of Year (i.e 0)

Sale Price 204,500 Less:- Adjusted Basis (71,575) Total gain 132,925 Less :- Suspended Losses (78,733) Taxable gain (Passive) 54,192