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On January 1, 2012, your brother\'s business obtained a 30-year amortized mortga

ID: 2620232 • Letter: O

Question

On January 1, 2012, your brother's business obtained a 30-year amortized mortgage loan for $250,000 at a nominal annual rate of 4.35%, with 360 end-of-month payments. The firm can deduct the interest paid for tax purposes. What will the interest deduction in 2016 tax return? ($10,007.56) Can you show the work . On January 1, 2012, your brother's business obtained a 30-year amortized mortgage loan for $250,000 at a nominal annual rate of 4.35%, with 360 end-of-month payments. The firm can deduct the interest paid for tax purposes. What will the interest deduction in 2016 tax return? ($10,007.56) Can you show the work .

Explanation / Answer

Amount of monthly payment =Using PMT function in MS excel

pmt(rate,nper,pv,fv,type)

PMT(4.35%/12,360,250000,0,0)

($1,244.53)

period

beginning balance

Monthly payment

Amount of interest = beginning balance*4.35%/12

principal paid =monthly payment-amount of interest

month end balance = previous balance-amount of principal paid

0

250000

1

250000

1244.53

906.25

338.28

249661.7

2

249661.7

1244.53

905.02374

339.5063

249322.2

3

249322.2

1244.53

903.79302

340.737

248981.5

4

248981.5

1244.53

902.55785

341.9721

248639.5

5

248639.5

1244.53

901.3182

343.2118

248296.3

6

248296.3

1244.53

900.07406

344.4559

247951.8

7

247951.8

1244.53

898.82541

345.7046

247606.1

8

247606.1

1244.53

897.57223

346.9578

247259.2

9

247259.2

1244.53

896.31451

348.2155

246911

10

246911

1244.53

895.05223

349.4778

246561.5

11

246561.5

1244.53

893.78537

350.7446

246210.7

12

246210.7

1244.53

892.51392

352.0161

245858.7

Amount of interest to be used for deduction in tax purpose

10793.081

Amount of monthly payment =Using PMT function in MS excel

pmt(rate,nper,pv,fv,type)

PMT(4.35%/12,360,250000,0,0)

($1,244.53)

period

beginning balance

Monthly payment

Amount of interest = beginning balance*4.35%/12

principal paid =monthly payment-amount of interest

month end balance = previous balance-amount of principal paid

0

250000

1

250000

1244.53

906.25

338.28

249661.7

2

249661.7

1244.53

905.02374

339.5063

249322.2

3

249322.2

1244.53

903.79302

340.737

248981.5

4

248981.5

1244.53

902.55785

341.9721

248639.5

5

248639.5

1244.53

901.3182

343.2118

248296.3

6

248296.3

1244.53

900.07406

344.4559

247951.8

7

247951.8

1244.53

898.82541

345.7046

247606.1

8

247606.1

1244.53

897.57223

346.9578

247259.2

9

247259.2

1244.53

896.31451

348.2155

246911

10

246911

1244.53

895.05223

349.4778

246561.5

11

246561.5

1244.53

893.78537

350.7446

246210.7

12

246210.7

1244.53

892.51392

352.0161

245858.7

Amount of interest to be used for deduction in tax purpose

10793.081

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