Statement 1: Pedro died giving Juan the power to appoint a person who will inherit                            his house and lot.  Juan however, can only choose among Ana, Lorna or                            Fe.  Juan decided to transfer the property to Fe through the former                            decedent’s will.  The transfer from Juan to Fe is subject to estate tax. Statement 2:  During Peter’s lifetime, he decided to give John as a gift his car subject to                          the condition that if John does not become a CPA within 3 years, Peter                          shall revoke the transfer.  In the second year however, Peter died.  The                          car should form part of Peter’s gross estate. Only statement 1 is correct   Both statements are correct Only statement 2 is correct   Both statements are incorrect

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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  1. Statement 1: Pedro died giving Juan the power to appoint a person who will inherit

                           his house and lot.  Juan however, can only choose among Ana, Lorna or

                           Fe.  Juan decided to transfer the property to Fe through the former

                           decedent’s will.  The transfer from Juan to Fe is subject to estate tax.

Statement 2:  During Peter’s lifetime, he decided to give John as a gift his car subject to

                         the condition that if John does not become a CPA within 3 years, Peter

                         shall revoke the transfer.  In the second year however, Peter died.  The

                         car should form part of Peter’s gross estate.

  1. Only statement 1 is correct   Both statements are correct
  2. Only statement 2 is correct   Both statements are incorrect
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