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Last year, Jane identified $69,200 as a nonbusiness bad debt. In that tax year b

ID: 2570540 • Letter: L

Question

Last year, Jane identified $69,200 as a nonbusiness bad debt. In that tax year before considering the tax implications of the nonbusiness bad debt, Jane had $138,400 of taxable income, of which $6,920 consisted of short-term capital gains. This year, Jane collected $13,840 of the amount she had previously identified as a bad debt.

Jane treats the $69,200 nonbusiness bad debt as a short-term capital loss of which $_______ is carried over to the current year. Jane would have to include $ ________of the collection in gross income in the current year, resulting in a remaining carryover of $________.

Explanation / Answer

Jane treats the $69,200 nonbusiness bad debt as a short-term capital loss  of which $ 59,280 is carried over to the current year. Jane would have to include $ 13,840 of the collection in gross income in the current year, resulting in a remaining carryover of $ 42,440.

.

Non Business Bad Debt        69,200 Less : Short Term Capital Gains           6,920 Less : Deduction from Other Income           3,000 Balance        59,280 Less : Collection against non business Debt        13,840 Balance        45,440 Less : Deduction from Other Income           3,000 Balance carried forward        42,440