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(1) All of the following losses are deductible except A) decline in value of sec

ID: 2601390 • Letter: #

Question

(1) All of the following losses are deductible except A) decline in value of securities. B) total worthlessness of securities. C) sale or exchange of business property D) destruction of personal use property by fire, storm, or casualty (2) In 2011, Michael purchased land for $100,000. Over the years, economic conditions deteriorated, and the value of the land declined to $60,000. Michael sells the property in this year, when it is subject to a $30,000 nonrecourse mortgage. The cash and takes the property subject to the mortgage. Michael incurs $5,000 in real estate commissions. Michael 's gain or loss on the sale is buyer pays Michael S34,000 A) $4,000 gain. B) $1,000 loss. C) $36,000 loss D) $41,000 loss. (3)Vincent is a university professor who accepts a visiting position at another university for six months and obtains a leave of absence from his current employer. Vincent spends the following amounts each month at the new location: Furnished apartment Meals $ 800 500 Vincent has AGI for the year of $50,000. Vincent's deductible travel expenses, after the 2% limitation, are A) SO. B) $1,300. C) $5,300. D) S6,300.

Explanation / Answer

1) destruction of property by fir , storm , casualty

2) purchased : 100000

value of property today 60000

sell price 30000

received 34000

profit 4000

expense incurred 5000

loss 4000-5000=1000 loss

b) $1000loss

3) travel expense= $800+$ 500

= $ 1300

4) travel expense= 40000*.54

=a) 21600$

5) celebs total mediacl expense= $12000+$10500+$ 1800

$24300-4000=20300

c) $ 20300

6) d) interest on home equity loan

7)a) excluded

8) c) personal exemptions

9) b) $10000

10) a) machine used in companies manufacturing operations