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Bill would like some tax benefits for his investment expenses incurred this year

ID: 2763603 • Letter: B

Question

Bill would like some tax benefits for his investment expenses incurred this year. His AGI is $190,000. Currently, his expenses consist of: (1) $1,000 investment advice fees, (2) $1,500 unreimbursed employee business expenses (a miscellaneous itemized deduction), and (3) $600 tax return preparation fees. How much more, if any, must Bill spend for investment expenses this year before he receives any tax benefit?

Zero, Bill is already receiving a benefit.

More than $500

More than $700                                                                         

More than $900

None of these

Cory recently sold his qualified small business stock (acquired in 2015) for $90,000 after holding it for ten years. His basis in the stock is $40,000. Assuming his marginal tax rate is 35 percent, how much tax will he owe on the sale?

$3,750

$7,000

$7,500

$14,000

None of these

Kevin bought 200 shares of Intel stock on January 1, 2015 for $50 per share with a brokerage fee of $100. Then, Kevin sells all 200 shares for $75 per share on December 12, 2015. The brokerage fee on the sale was $150. What is the amount of the gain/loss Kevin must report on his 2015 tax return?

$4,500

$4,750                         

$5,000

$5,250

None of these

Assume that Joe has a marginal tax rate of 35 percent and decides to make the election to include long-term capital gains and qualified dividends as investment income. What rate must Joe use when calculating the tax on these two items?

20%

25%

28%

35%                                                     

None of these

Explanation / Answer

a) $190,000 x .02 = $3,800; $1,000 + $1,500 + $600 = $3,100; $3,800 - $3,100 = $700

b) $90,000 - $40,000 = $50,000; $50,000/2 = $25,000; $25,000 x .28 (tax rate)= $7,000

c) Amount Realized = (200 shares × $75) - $150 = $14,850; Adjusted Basis = (200shares × $50) + $100 = $10,100; Gain = $14,850 - $10,100 = $4,750.

d) 35%