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Please help me answer the following questions in correspondence with 2016 tax la

ID: 2457072 • Letter: P

Question

Please help me answer the following questions in correspondence with 2016 tax laws:


In the current year, Sam Lett purchased a condominium in Hilton Head Island, South Carolina. Sam and his family used the condominium for a total of 30 days. The condominium was rented out a total of 70 days during the year, generating $9,000 of rental income. Sam incurred the following expenses:

Property taxes

$3,000

Mortgage interest

1,000

Insurance

1,000

Utilities

1,000

Depreciation

8,000

(a.) Determine Sam's deductible expenses using the IRS approach (Total Rental Days / Total Days Used)

(b.) How much depreciation can be deducted in the current year if the rental income was $12,000?

(c.) How much can deduct with regard to the interest and taxes on Schedule A?

Property taxes

$3,000

Mortgage interest

1,000

Insurance

1,000

Utilities

1,000

Depreciation

8,000

Explanation / Answer

a.

Expenses:

Insurance 1,000

Mortgage interest 1,000

Property taxes 3,000

Utilities 1,000

Depreciation 8,000

total expenses   34,440

Total   deductions 14,000

The IRS method would allow to be deducted 42.86% as rent related expense and remaining as itemized deduction.

(30days/70days)*100= 42.86%

i.e. 6,000 as rent related expense and 8,000 as itemized deduction.

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