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BugOff, LLC, a general partnership, had the following balance sheets at December

ID: 2577634 • Letter: B

Question

BugOff, LLC, a general partnership, had the following balance sheets at December 31:

Basis                                                      FMV

Cash                                                                      $50,000                                                 $50,000

Inventory                                                               15,000                                                 30,000

Depreciable equipment

(original cost $120,000) 40,000                                                 100,000

Land                                                                        45,000                                                 60,000

$150,000                                               $240,000

Liabilities                                                             $60,000                                                 $60,000

Capital, April                                                       45,000                                                 90,000

Captial, May                                                         30,000                                                 60,000

Capital, June                                                        15,000                                                 30,000

$150,000                                               $240,000

On January 1, May sold her one-third interest in the partnership to an unrelated buyer for $60,000. How much ordinary income will May recognize on the sale under Code Sec. 751(a)?

a. $5,000

b. $30,000

c. $20,000

d. $25,000

e. None of the above

Explanation / Answer

Option B as it would be consider as sales for him and he will not be earning the same amount as he will not be partner in the firm

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