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(Corporate income tax) Sales for J. P. Hulett Inc. during the past year amounted

ID: 2619014 • Letter: #

Question

(Corporate income tax) Sales for J. P. Hulett Inc. during the past year amounted to $3.8 million. Gross profits totaled $1.09 million, and operating and depreciation expenses were $506,000 and $351,000, respectively. Dividend income for the year was $14,000, which was paid by a firm in which Hulett owns 85 percent of the shares. Use the corporate tax rates shown in the popup window,EB, to Comcute the corporation's tax liability. What are the firm's average and marginal tax rates? The firm's tax liability for the year is $ (Round to the nearest dollar.) The firm's average tax rate is | %. (Round to two decimal places.) The firm's marginal tax rate is %. (Round to the nearest integer.)

Explanation / Answer

Dividend Income

(14000 * 0.30)

Tax Liability: =

$50000 * 0.15 = 7500

$25000 * 0.25 = 6250

$25000 * 0.34 = 8500

$ 137200 * 0.39 = 53508

Total tax liability for year = 75758

b) Firms average tax rate = 75758 / 237200 * 100 = 31.94 %

C) Firm's marginal tax rate = 39%

Sales 3800000 Cost of Goods Sold 2710000 Gross profit 1090000 Operating expenses 506000 Depreciation 351000 Operating Profits 233000

Dividend Income

(14000 * 0.30)

4200 Taxable Income 237200