Aruna, a sole proprietor, wants to sell two assets that she no longer needs for her business. Both assets qualify as §1231 assets. The first is machinery and will generate a $23,500 §1231 loss on the sale. The second is land that will generate a $13,900 §1231 gain on the sale. Aruna's ordinary marginal tax rate is 32 percent. Note: Input all amounts as positive values.   a. Assuming she sells both assets in December of year 1 (the current year), what effect will the sales have on Aruna's tax liability?   Aruna's tax will be ____ (increase or decrease) by ____

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Aruna, a sole proprietor, wants to sell two assets that she no longer needs for her business. Both assets qualify as §1231 assets. The first is machinery and will generate a $23,500 §1231 loss on the sale. The second is land that will generate a $13,900 §1231 gain on the sale. Aruna's ordinary marginal tax rate is 32 percent.

Note: Input all amounts as positive values.

 

a. Assuming she sells both assets in December of year 1 (the current year), what effect will the sales have on Aruna's tax liability?

 

Aruna's tax will be ____ (increase or decrease) by ____

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