Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Dano has decided to start his own enterprise growing wheat grass in 2012.The par

ID: 2444451 • Letter: D

Question

Dano has decided to start his own enterprise growing wheat grass in 2012.The particular strain of wheat grass he plans on growing is very susceptible to direct sunlight, so Dano buys a vacant home in Elk Grove.He proceeds to board up all the windows, except the ones in his bedroom, and installs sophisticated hydroponic watering and growing light systems.Because Dano had previous experience working in a plant nursery that recently closed down, he did not spend any money investigating this new venture but just started right up.Dano brought in $25,000 selling his wheat grass at local craft shows on the weekends and to friends.He incurred the following expenditures during the year.

Expenditure

Amount

Lighting system

$12,000

Hydroponic equipment

$10,000

Wheat grass seeds

$3,000

Gas to the craft shows

$4,000

Dano’s time, based upon his prior job’s wage rate of $12/hour

$12,000

Doritos and other snacks

$1,000

Window coverings

$2,500

Electricity

$8,000

Water bills

$3,000

Purchase of the house

$175,000

Property taxes

$1,500

Mortgage interest

$6,000

Containers

$1,000

Plastic baggies for delivery

$2,500

Dano lived in the house full time to avoid having to move back in with his mother.

Required: Calculate Dano’s gross income and net income for tax purposes. Show all of your calculations and explain your reasoning for each item.

Dano has decided to start his own enterprise growing wheat grass in 2012.The particular strain of wheat grass he plans on growing is very susceptible to direct sunlight, so Dano buys a vacant home in Elk Grove.He proceeds to board up all the windows, except the ones in his bedroom, and installs sophisticated hydroponic watering and growing light systems.Because Dano had previous experience working in a plant nursery that recently closed down, he did not spend any money investigating this new venture but just started right up.Dano brought in $25,000 selling his wheat grass at local craft shows on the weekends and to friends.He incurred the following expenditures during the year.

Expenditure

Amount

Lighting system

$12,000

Hydroponic equipment

$10,000

Wheat grass seeds

$3,000

Gas to the craft shows

$4,000

Dano’s time, based upon his prior job’s wage rate of $12/hour

$12,000

Doritos and other snacks

$1,000

Window coverings

$2,500

Electricity

$8,000

Water bills

$3,000

Purchase of the house

$175,000

Property taxes

$1,500

Mortgage interest

$6,000

Containers

$1,000

Plastic baggies for delivery

$2,500

Dano lived in the house full time to avoid having to move back in with his mother.

Required: Calculate Dano’s gross income and net income for tax purposes. Show all of your calculations and explain your reasoning for each item.

Expenditure

Amount

Lighting system

$12,000

Hydroponic equipment

$10,000

Wheat grass seeds

$3,000

Gas to the craft shows

$4,000

Dano’s time, based upon his prior job’s wage rate of $12/hour

$12,000

Doritos and other snacks

$1,000

Window coverings

$2,500

Electricity

$8,000

Water bills

$3,000

Purchase of the house

$175,000

Property taxes

$1,500

Mortgage interest

$6,000

Containers

$1,000

Plastic baggies for delivery

$2,500

Explanation / Answer

Income from Selling Wheat Grass $   25,000.00 Less: Cost of Goods Sold: Containers $     1,000.00 Plastic bags for delivery $     2,500.00 Total Cost of goods sold $     3,500.00 Gross Income $   21,500.00 Less: Operating Expenses: Lighting System $   12,000.00 Gas to Craft Show $     4,000.00 Doritos and Other snacks $     1,000.00 Window Covering $     2,500.00 Electricity $     8,000.00 Water Bills $     3,000.00 Property Tax $     1,500.00 Total Operating Cost $   32,000.00 Net Income/ (Loss) $ -10,500.00