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Compute the Summerfield’s AGI. Show your work. Tax Item Amount Bart’s Earnings $

ID: 2593748 • Letter: C

Question

Compute the Summerfield’s AGI. Show your work.

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Tax Item

Amount

Bart’s Earnings

$110,000

Betty Ann’s Earnings

$125,000

Federal Tax Withholdings

   $22,700

State Income Tax Withholdings

   $10,750

FICA & M/C

   $17,978

Savings Account Interest (3.0% per year)

    $3,200

State Refund from Prior Year

   $2,425

Home Mortgage Interest Paid

   $12,500

Real Estate Taxes Paid

   $24,000

Charitable Contributions

    $3,000

Unreimbursed Medical Expenses

   $1,800

Stock Ownership: United Motor Company (purchased 9 months ago & which they still hold)

Current Value: $4,000

Cost basis: $8,000

Whole Life Insurance Policy

Face Value: $1,000,000

Cash Value: $15,000

Owner: Bart

Beneficiary: Betty Ann

Insured: Bart

Policy Dividend: $300

Explanation / Answer

Policy dividend reduces the total premiums amount paid on the policy and not considered dividend income.

state refund is considered income assuming it was itemised last year.

Total inocme is AGI in the present case, as there are no deductions related to AGI in the case. other items are itemised deductions related items only mentioned in the question.

Wages and salaries          235,000 Interest income              3,200 Refunds              2,425 Total income/AGI          240,625
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