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Use the table below to answer this question. Ronnie\'s Custom Cars purchased som

ID: 2740281 • Letter: U

Question

Use the table below to answer this question.

  

   

Ronnie's Custom Cars purchased some fixed assets two years ago for $60,000. The assets are classified as 5-year property for MACRS. Ronnie is considering selling these assets now so he can buy some newer fixed assets which utilize the latest in technology. Ronnie has been offered $32,000 for his old assets. What is the net cash flow from the salvage value if the tax rate is 34 percent?

$26,995.20

$24,645.12

$28,800.00

$32,000.00

$30,912.00

Use the table below to answer this question.

Explanation / Answer

Cost of Fixed assets                                                   = $ 60,000

Less: Depreciation for 1 year (60,000 * 0.20) = $ 12,000

Less: Depreciation for 2 year (60,000 * 0.32) = $ 19,200

Book value after 2 Year = $ 28,800

Sale Value                                          =          $ 32,000

Book Value                                        =          $ 28,800

Gain of Sale (32,000 – 28,800) =          $ 3,200

Tax on Gain on Sale = 3,200 * 0.34 = $ 1,088

Net Cash Flow = 32,000 – 1,088 = $ 30,912

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