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1. Anastacia is a 40 percent general partner in Jimenez Partnership that had ser

ID: 2474559 • Letter: 1

Question

1. Anastacia is a 40 percent general partner in Jimenez Partnership that had service revenue of $200,000, salary paid to Anastacia of $40,000, and other operating expenses of $110,000. Based on this information alone, Anastacia will pay income tax and self-employment tax, respectively, on how much?

a. $40,000; $40,000

b. $90,000; $40,000

c. $60,000; $60,000

d.$60,000; $40,000

2. Anastacia had a basis in Jiminez Partnership at the beginning of the year of $350,000. Anastacia's share of income for the year was $20,000 and Anastacia received distributions of $50,000. How much is Anastacia's basis at the end of the year?

a. $340,000

b. $350,000

c. $320,000

d. $300,000

Explanation / Answer

1) b. $90,000; $40,000

($200,000-$110,000), $40,000

2) c. $320,000

($350,000 +$20,000 - $50,000)