MKJ company is​ 80% owned by David. On January 1 of the current​ year, MKJ makes a loan of $53,000 to David. The loan carries an interest rate of 4​%. The prescribed rate of interest at the time of the loan is 6​%. The loan requires that David make annual payments of $21,200​, starting in the following taxation​ year, until the balance is repaid. How much will David recognize in Net Income for Tax purposes related to the loan in the current​ year?   A. 54000 B. 31800 c. 53000 d. 1372

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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MKJ company is​ 80% owned by

David.

On January 1 of the current​ year,

MKJ

makes a loan of

$53,000

to

David.

The loan carries an interest rate of

4​%.

The prescribed rate of interest at the time of the loan is

6​%.

The loan requires that

David

make annual payments of

$21,200​,

starting in the following taxation​ year, until the balance is repaid. How much will

David

recognize in Net Income for Tax purposes related to the loan in the current​ year?

 

A. 54000

B. 31800

c. 53000

d. 1372

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