n 2016 Gabby purchased and placed into service equipment used in her business as a cost of $ 800,000. Because of new technology, this equipment was not useful after a few years, so Gabby sold the equipment in 2020 for $ 5,000. At the time of the sale, Gabby had claimed accumulated tax depreciation of $ 340,000 on this equipment. Assume that Gabby has substantial income and has a 2020 marginal ordinary income tax rate of 37% and a marginal net capital gain rate of 20%, how much tax will Gabby save due to the loss on the sale of this asset?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In 2016 Gabby purchased and placed into service equipment
used in her business as a cost of $ 800,000. Because of new
technology, this equipment was not useful after a few years, so
Gabby sold the equipment in 2020 for $ 5,000. At the time of the
sale, Gabby had claimed accumulated tax depreciation of $
340,000 on this equipment. Assume that Gabby has substantial
income and has a 2020 marginal ordinary income tax rate of
37% and a marginal net capital gain rate of 20%, how much tax
will Gabby save due to the loss on the sale of this asset?

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