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1.)Martin sells a stock investment for 26,000 on August 2, 2015. Martins adjuste

ID: 2484678 • Letter: 1

Question

1.)Martin sells a stock investment for 26,000 on August 2, 2015. Martins adjusted basis in the stock is $15,000.

a. If Martin acquired the stock on November 15, 2014, calculate the amount and the nature of the gain or loss.

b. If Martin had acquired the stock on September 11, 20013, calculate the amount and nature of the gain or loss.

2.) Jocasta owns an apartment complex that she purchased 6 years ago for $750,000. Jocasta has made $60,000 of capital improvements on the complex, and her depreciation claimed on the building to date is $137,500.

Calculate Jocasta's adjusted basis in the building.

3.)

Chrissy recieves 200 shares of Chevron Texaco stock as a gift from her father. The stock cost her father $9,000 10 years ago and
is worth $10,500 at the date of the gift.

a.) If the stock is sold for $12,500, calulate the amount of the gain or loss on the sale.

b.) If the stock is sold for $4,600, calculate the amount of the gain or loss on the sale.

Explanation / Answer

1) a) Acquire on 15.11.2014

Short term capital gain = sale price - adjusted price = 26,000 - 15,000 = 9,000

b) Acquire on 11.09.2013

Long term capital gain = sale price - adjusted price = 26,000 - 15,000 = 9,000

2) Adjusting value

= Purchase price + Cost of improvement - Depreciation

= 750,000 + 60,000 - 137,500

= 672,500

3) a) Sold for 12,500

Gain = sale price - purchase price by father = 12,500 - 9,000 = 3,500

b) Sold for 4,600

Loss = sale price - purchase price by father = 4,600 - 9,000 = - 4,400