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FIN2003 PROBLEM SET #1-2018 FINANCIAL SYSTEM ASSIGNMENT (25 points) A family of

ID: 2819996 • Letter: F

Question

FIN2003 PROBLEM SET #1-2018            

FINANCIAL SYSTEM ASSIGNMENT (25 points)

A family of three has gross ordinary income of $110,000.

In addition they have:

          Capital gains of $1,000

Capital losses of $3,000

          Interest income from their savings account of $1,000

          Interest income from a municipal bond of $4,000

          Interest expense on their mortgage of $5,000

          Paid state income taxes of $3,000

          Charitable donations of $2,000

If Personal Exemptions are $4,050/person and the Standard Deduction is $12,700:

1.     What is the amount of their Taxable Income?

2.     Given the schedule table below, how much will they have to pay in federal taxes for 2017?

3.     What is their Marginal Tax Rate?

4.     What is their Effective Tax Rate?

         

Tax schedule: Married filing jointly (round answers up to the nearest dollar)

          10% on first $18,550

          15% on anything between $75,000 - $18,550

          25% on anything $75,000 and above

The due date is Friday, September 21, 2018. If it is not delivered to me on or before midnight September 21, 2018, you will receive zero points out of a possible 25 points.

Feel free to show your work below or in Excel. By showing your work, a simple math error will not impact your grade.

Explanation / Answer

Computation of Taxable Income Gross Ordinar Income 110000 Net Capital Gain (Capital Gain - Capital Loss) -2000 Interest Income from SB 1000 Interest Income from MB 4000 Interest Exp on Mortgage -5000 A. Gross Income 108000.00 Less : Paid State Income Tax -3000 Less: Donations -2000 B. Taxable Income 103000.00 Less: Personal Exp (2 person) -8100 Less: Standard Ded -12700 Net taxable Income 82200.00 Taxes Tax rate Tax slab 1 18500 10% 1850 slab 2 63700 15% 9555 Total 82200 11405 Marginal Tax Rate = 11405 13.87% 82200 Effective Tax Rate 11405 11.07% 103000