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____ 24. During 2016, Lea had the following transactions: Salary $ 80,000 Intere

ID: 2588236 • Letter: #

Question

____   24.   During 2016, Lea had the following transactions:

Salary

$ 80,000

Interest income on City of Boston bonds

3,000

Damages for personal injury (car accident)

70,000

Punitive damages (same car accident)

90,000

Donation to YMCA

$10,000

Cash dividends from Ford Corp stock

7,000

Contribution to Roth IRA

4,000

Lea’s AGI is:

a.

$166,000.

b.

$176,000.

c.

$167,000.

d.

$177,000.

e.

$247,000.

Salary

$ 80,000

Interest income on City of Boston bonds

3,000

Damages for personal injury (car accident)

70,000

Punitive damages (same car accident)

90,000

Donation to YMCA

$10,000

Cash dividends from Ford Corp stock

7,000

Contribution to Roth IRA

4,000

Explanation / Answer

Answer:

Option D is correct.

AGI = Salary ($80,000) + Punitive damages ($90,000) + Cash dividends ($7,000)

AGI = $177,000

The damages from personal injury and municipal bond interest are nontaxable exclusions.