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Help with Business Income question Fred is a cash-basis farmer. During the year,

ID: 2464848 • Letter: H

Question

Help with Business Income question

Fred is a cash-basis farmer. During the year, he sold crops that he had raised the previous year in the amount of $120,000. Fred also received crop insurance proceeds this year due to flooding. The crop insurance proceeds were $100,000. Fred also borrowed $30,000 from the Commodity Credit Corporation, pledging grain (in his inventory) as collateral. Fred has not made an election to treat CCC loans as income. Fred wishes to keep his tax bill as low as possible. Compute his gross income from farming, and give a detailed explanation for the treatment of the various items.

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