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The following information applies to the questions displayed below. The Taurin P

ID: 2515587 • Letter: T

Question

The following information applies to the questions displayed below. The Taurin Partnership (calendar year-end) has the following assets as of December 31 of the current year: Tax Basis FMV Cash Accounta receivable Inventory Totals s 50,28050,280 16,760 33,520 87, 600 129,240 $154,640 $213,040 On December 31, Taurin distributes $16,760 of cash, $11,173 (FMV) of accounts receivable, and $43,080 (FMV) of inventory to Emma (a one-third partner) in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $43,887. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. What is Emma's basis in the distributed assets? Basis Cash $16,760 Accounts receivable

Explanation / Answer

Since, Emmas is 1/3 partner in the Taurin Partnership her share would be one-third of the total assets of the company as on termination date.

Emmas partnership interest prior to distribution is $43,887 and shall be one third of the total assets of the partnership firm as on the year end.

Cash - 16,760 Accounts Receivable - 33,520 Inventory - 87,600 Other things - 129,240 and 154,640 and 213,040

Total Balance = 634,800

Emmas Share is one third = 634,800/3 = $211,600

Assets given to Emmas = $16,760 cash + $11,173 accounts receivable + $43,080 inventory = $71,013

Share already in Partnership = $43,887

Total $43,887+ $71,013 = $114,900