Jessica’s office building is destroyed by fire on November 15, 2020. The adjusted basis of the building is $430,000. She receives insurance proceeds of $620,000 on December 12, 2020.   Required: Calculate her realized and recognized gain or loss for the replacement property if she acquires an office building in December 2020 for $620,000. Calculate her realized and recognized gain or loss for the replacement property if she acquires an office building in December 2020 for $500,000. What is her basis for the replacement property in parts (a) and in (b)?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Jessica’s office building is destroyed by fire on November 15, 2020. The adjusted basis of the building is $430,000. She receives insurance proceeds of $620,000 on December 12, 2020.
 

Required:

  1. Calculate her realized and recognized gain or loss for the replacement property if she acquires an office building in December 2020 for $620,000.
  2. Calculate her realized and recognized gain or loss for the replacement property if she acquires an office building in December 2020 for $500,000.
  3. What is her basis for the replacement property in parts (a) and in (b)?
  4. Calculate Jessica’s realized and recognized gain or loss if she does not invest in replacement property.
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