Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. High Road, Inc. reports the following tax information: Year Taxable Income Ta

ID: 2546800 • Letter: 1

Question

1. High Road, Inc. reports the following tax information: Year Taxable Income Tax Rate Taxes Paid 2014 2015 2016 S500,000 S325,000 S250,000 35% 30% 25% $175,000 97,500 S62,500 In 2017, High Road, Inc. suffered a net operating loss (before taxes) of $520,000, which it elected to carry back. The tax rate enacted in 2017 is 30%. Given this decision, what will High Road, Inc. report as its "net operating loss afier tax effects" for 2017? a. b. c. d. e. Loss of $520,000 Loss of $360,000 Loss of $339,000 Loss of $373,750 None of the above 2. At December 31, 2016, Low Road Corp. had a deferred tax liability of S30,000. At December 31, 2017, Low Road had a deferred tax liability of $40,000. The company's current tax expense (ie., income taxes payable) for 2017 was $50,000. What amount should Low Road report as total income tax expense for 2017? a. $40,000 b. S50,000 c. S60,000 d. $90,000 e. None of the above

Explanation / Answer

1. a

as there is no need to pay taxes on net operating losses and further they are used to set off past 2 years and can be carried forwarded to 20 years

2.d

as the defered tax liability gets accumulated every year (40000+50000)