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Compute the taxable income for 2008 for Irving on the basis ofthe following info

ID: 2770928 • Letter: C

Question

Compute the taxable income for 2008 for Irving on the basis ofthe following information. His filing status is single.

Salary                                                                                                                            $70,000

Interest income from bonds issued by city of Phoenix             1,800

Alimony paymentsmade                                                                                  6,000

Contribution to traditionalIRA                                                                  5,000

Gift from grandparents                    30,000

Capital loss from stockinvestment                                                                        (5000)     

Amount won in football office pool (Sports gambling is againstthe

Law where Irvinglives)                                                                                         1,500

Number of Dependents (Uncle and aunt who live in anotherstate)         2

Age                                                                                                                 46

Explanation / Answer

No tax consequences for receiving a gift....$30000 received isno part of taxes for capital losses only 3000 loss is include in any oneyear. gambling winnings, even theillegal payouts, are taxable. As for the aunt and uncle as long as one provide morethan half of their annual support they can be dependents even whenthey live elsewhere. So we must assume that he met thisrequirement some interest income from city bonds is exempt from state taxbut not federal. :
included in taxes : salary, interest, alimony, contributions,capital loss, gambling winnings, dependents. :
Salary                                                                         70000 Interestincome                                                             1800 gamblingwinnings                                                       1500 capital lossD                                                               (3000)                                                                                      total Income                                                               70300 alimonypaid                                   6000                                    contr toIRA                                    5000 total adjustments                            11000 adjusted Grossincome                                               59300 standarddeduction                           5700 deduction fordependents               10950 totaldeductions                             16650 taxableincome                                                            42650
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