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Elena Has Sponsored, And Participated In A Barbeque

Elena Has Sponsored, And Participated In A Barbeque

Elena has sponsored, and participated in a barbeque team for the last ten years. The team enters several contests a year, but has never come close to turning a profit. Elena has told you she doesn’t really care if the team makes any money, she just enjoys being able to get away from work and unwind at contests. Which of the following is most accurate?

Elena may deduct all of the expenses associated with the team
Elena may only deduct her proportional share of the expenses o the team
Elena may never deduct any of the expenses of the team
This activity is likely a hoppy for Elena, and her deductions may be limited.

A taxpayer in the 25% bracket before considering the sale, sold for a gain of $10,000 a residential building, purchased and put into service March 2010 (The sale of land is not included in this question.) No other residential real property was sold in this tax year. The depreciation taken or allowed is $15,635. What is the amount and nature of the gain or loss?

$10,000 gain taxed at a maximum of 15%
$10,000 gain taxed at a maximum f 25% (or 33% if the gain pushes the taxpayer into a higher tax bracket).
$10,000 gain taxed at a maximum of 25%
$15,635 gained taxed at a maximum of 25%

Which of the following taxpayers would be most likely to benefit from an installment sale?

Business-use land, sold for a gain
A business-use car, sold at a net gain which was less than the amount of depreciation claimed
Rental Property, sold at a gain less than the amount of depreciation allowed
A fishing boat, sold a net loss.

Leon owns a hobby shop specializing in the sale of kites. Which of the following should Not be included in his inventory.

Four crates of kite string for sale to customers
An assembled kite displayed in his ship. The kite is for sale
Seven EX-launch kite catapults Leon is selling on consignment for his friend.
13 Sky Warrior decal kits held for sale to customers

What is the IRS method of allocating expenses between rental use and personal use?

All expenses allocated as a percentage of rental-use days to total days owned
All expenses allocated as a percentage of rental-use days to total days used.
Mortgage interest, mortgage insurance premiums, real estate taxes, and casualty losses allocated as a percentage of rental-use days to total days.
Mortgage interest and real estate taxes allocated as percentage of rental-use days to total days used.

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What is the present value of a 15 year Treasury bond that will pay $10,000 at maturity with an average annual rate of return of 4.25%?
The present value of a 15 year Treasury bond that will pay $10,000 at maturity with an average annual rate of return of 4.25% will be

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