In 2017, John makes a gift to his Billy. The amount of the gift is $50,000 in cash. John also gifts Billy and Jennifer a home which they own jointly. The basis of the home at the time of the gift is $100,00 and the FMV is $500,000. Billy dies three years later. At the time of his death, the FMV of the home is now $1,000,000.   What value of the home is reported on Billy’s estate tax return? $0 $250,000 $100,000 $500,000 $1,000,000 None of the above   What value of the taxable gifts made by John in 2017?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In 2017, John makes a gift to his Billy. The amount of the gift is $50,000 in cash. John also gifts Billy and Jennifer a home which they own jointly. The basis of the home at the time of the gift is $100,00 and the FMV is $500,000. Billy dies three years later. At the time of his death, the FMV of the home is now $1,000,000.

 

What value of the home is reported on Billy’s estate tax return?

$0

$250,000

$100,000

$500,000

$1,000,000

None of the above

 

What value of the taxable gifts made by John in 2017?

 

$550,000

$520,000

$500,000

$150,000

None of the above 

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