Greg, 66,  lives in New York, is a widower (his wife died in 2016), and has one child.  His child, Jana, is 40 and lives with her family in California.  Greg retired from his job in 2015, but continues to consult. In 2018 (or you can choose 2019), he had the following items of income: Taxable corporate bond interest income $46,000 Municipal bond interest (exempt interest)              9,000 Dividends (qualifying)   12,000 Consulting fees   10,000 Social security benefits                                 30,000 Greg rents his apartment, has no significant medical expenses, and pays a modest amount of state taxes.  Therefore, he will take the standard deduction rather than itemize.  He does have records for the following items: Investment expenses             $   900 Expenses related to his consulting business 1,500 Greg also had the following gains and losses in 2018: Loss on the sale of 500 shared of Erc, Inc. (stock was held for three years) $(2,000) Loss on sale of personal auto    (5,000) Gain on sale of ABC Inc. Stock (purchased 11 months ago)      1,200 Gain on the sale of unimproved land in Ipswich, Massachusetts. He heldthis land as an investment since 2016.                                                                                                        35,000 Determine the following for Greg’s 2018 return (or 2019 return): Greg’s Schedule C income. Greg’s adjusted gross income. Greg’s taxable income. Greg’s 2018 tax liability.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Greg, 66,  lives in New York, is a widower (his wife died in 2016), and has one child.  His child, Jana, is 40 and lives with her family in California.  Greg retired from his job in 2015, but continues to consult. In 2018 (or you can choose 2019), he had the following items of income:

  • Taxable corporate bond interest income $46,000
  • Municipal bond interest (exempt interest)              9,000
  • Dividends (qualifying)   12,000
  • Consulting fees   10,000
  • Social security benefits                                 30,000

Greg rents his apartment, has no significant medical expenses, and pays a modest amount of state taxes.  Therefore, he will take the standard deduction rather than itemize.  He does have records for the following items:

  • Investment expenses             $   900
  • Expenses related to his consulting business 1,500

Greg also had the following gains and losses in 2018:

  • Loss on the sale of 500 shared of Erc, Inc. (stock was held for three years) $(2,000)
  • Loss on sale of personal auto    (5,000)
  • Gain on sale of ABC Inc. Stock (purchased 11 months ago)      1,200
  • Gain on the sale of unimproved land in Ipswich, Massachusetts. He held
    this land as an investment since 2016.                                                                                                        35,000

Determine the following for Greg’s 2018 return (or 2019 return):

  1. Greg’s Schedule C income.

  2. Greg’s adjusted gross income.

  3. Greg’s taxable income.

  4. Greg’s 2018 tax liability.
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