B sold shares of a qualified small business corporation (QSBC) in the current year realizing a capital gain of $640,000 and shares of a public company realizing a loss of $40,000. B has a net capital loss of $80,000 carried over from last year that he wants to deduct in the current year. B’s cumulative net investment loss (CNIL) account at the end of the current year should be $0. B claimed a capital gains deduction of $140,000 three years ago. What is B’s maximum capital gains deduction for the current year? Individual L donated $16,000 to a Canadian registered charity. L’s taxable income is $226,000. What is the amount of the federal donation tax credit? (Enter the amount as a positive number.)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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B sold shares of a qualified small business corporation (QSBC) in the current year realizing a capital gain of $640,000 and shares of a public company realizing a loss of $40,000. B has a net capital loss of $80,000 carried over from last year that he wants to deduct in the current year. B’s cumulative net investment loss (CNIL) account at the end of the current year should be $0. B claimed a capital gains deduction of $140,000 three years ago. What is B’s maximum capital gains deduction for the current year?

Individual L donated $16,000 to a Canadian registered charity. L’s taxable income is $226,000. What is the amount of the federal donation tax credit? (Enter the amount as a positive number.)

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