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Helmut purchases 100 shares of stock in Caisson Corporation for $1,000 in Year 1

ID: 3121621 • Letter: H

Question

Helmut purchases 100 shares of stock in Caisson Corporation for $1,000 in Year 1. On December 1 of Year 2, he purchases an additional 100 shares in the company for $1,500. On December 28 of Year 2, Helmut sells the 100 shares acquainted in Year 1 for $1,200. What is Helmut’s recognized gain or loss from the December 28 sale, and what is his resulting basis in the stock purchased on December 1 of Year 2?

Recognized Gain or Loss on Sale

Resulting Basis in December 1 Purchase

$300 loss

$200 gain

Recognized Gain or Loss on Sale

Resulting Basis in December 1 Purchase

a. $0 $1,800 b. $0 $1,200 c.

$300 loss

$1,200 d.

$200 gain

$1,500

Explanation / Answer

Ans is (d)

As the sell of stock was purchased at 1000 and sold at 1200.

The only confusing is on Dec 1st the buying price was 1500 but Helmut sold at 1200. But as you see Helmut spent 1000 to buy those shares so 1200 is a profit making.

And resulting basis on Dec 1 on both year is 1500