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Ganesh Industries faces the following tax schedule: Taxable Tax on Base Percenta

ID: 2812615 • Letter: G

Question

Ganesh Industries faces the following tax schedule:

Taxable                                                Tax on Base Percentage on
Income                                                 of Bracket Excess above Base
Up to $50,000 $ 0 15%
$50,000$75,000 7,500 25
$75,000$100,000 13,750 34
$100,000$335,000 22,250 39
$335,000$10,000,000 113,900 34
$10,000,000$15,000,000 3,400,000 35
$15,000,000$18,333,333 5,150,000 38
Over $18,333,333 6,416,667 35

Last year the company realized $20,000,000 in operating income (EBIT). Its annual interest expense is $5,500,000. What was the company’s net income for the year?

$4,809,874

$4,975,000

$1,575,000

$4,610,000

$3,400,000

$4,809,874

$4,975,000

$1,575,000

$4,610,000

$3,400,000

Explanation / Answer

EBIT $20,000,000.00 Less: Interest -$5,500,000.00 EBT $14,500,000.00 Less: Tax -$4,975,000.00 Net Income $9,525,000.00 Tax = 3,400,000 + 35% x ($14,500,000 - $10,000,000) $4,975,000.00