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( Computing income taxes ) The William B. Waugh Corporation is a regional Toyota

ID: 2814986 • Letter: #

Question

(Computing income taxes)

The William B. Waugh Corporation is a regional Toyota dealer. The firm sells new and used trucks and is actively involved in the parts business. During the most recent year, the company generated sales of $3.19 million. The combined cost of goods sold and the operating expenses were 2.06 million.Also, 379,000 in interest expense was paid during the year.

Calculate the corporation's tax liability by using the corporate tax rate structure in the popup window,

The corporation's tax liability is $____. (Round to the nearest dollar.)

Explanation / Answer

Earnings before tax (EBT) = Sales - Cost of goods sold and operating expenses - Interest expense = $3,190,000 - $2,060,000 - $379,000 = $751,000

$0 - $50,000 $50,000 x 15% = $7,500 $50,001 - $75,000 $25,000 x 25% = $6,250 $75,001 - $751,000 $676,000 x 34% = $229,840 Total tax before surtax $243,590 Add: Additional surtax @5% $235,000 x 5% = $11,750 Total tax liability $255,340