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1) Jack Hanson's cash basis sole proprietorship was having a good year. At the beginning of December he started worrying about the income tax bill

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1) Jack Hanson's cash basis sole proprietorship was having a good year. At the beginning of December he started worrying about the income tax bill he would have for the tax year ended 12/31/20. He paid the following amounts before the end of the year. For each letter, explain how much is deductible in 2020. If an item is not fully deductible, explain why it is not. a) Employee bonuses of $12,000 for 2020. b) Jack's own bonus of $5,000 for 2020. c) An advance to an employee of $500 which represents the employee's salary for the first week of January d) January's office rent of $600 normally due the tenth of the month. e) Office supplies of $900 which is about three month's worth of expected supply usage. f) $2,190 paid on a note payable which represents payment due 12/31/20 ($700 principal and $400 interest) plus payment due 1/31/21 ($700 principal and $390 interest). e) He had done $300 of work on credit earlier in the year and now has decided he won't be able to collect the amount. h) The company contributed $200 to a local mayoral campaign. i) The company bought $50 gift baskets for each of its 40 regular customers. 3) The company paid $4,000 for a piece of equipment which has an estimated life of 5 years. k) Fourth Quarter estimated income tax payments of $6,000 federal and $1,000 state due on 1/15/21. 0 The company purchased additional inventory of $3,000 in December. The business usually sells this quantity in 1% months. m) The business paid $1,000 in principal and $100 in interest on a loan used to purchase stocks and municipal bonds. n) Prior to year end, Jack met one of his clients for dinner to discuss a potential new project. After dinner they attended a Notre Dame football game. The meal and tickets cost a total of $300. 1) Jack Hanson's cash basis sole proprietorship was having a good year. At the beginning of December he started worrying about the income tax bill he would have for the tax year ended 12/31/20. He paid the following amounts before the end of the year. For each letter, explain how much is deductible in 2020. If an item is not fully deductible, explain why it is not. a) Employee bonuses of $12,000 for 2020. b) Jack's own bonus of $5,000 for 2020. c) An advance to an employee of $500 which represents the employee's salary for the first week of January d) January's office rent of $600 normally due the tenth of the month. e) Office supplies of $900 which is about three month's worth of expected supply usage. f) $2,190 paid on a note payable which represents payment due 12/31/20 ($700 principal and $400 interest) plus payment due 1/31/21 ($700 principal and $390 interest). e) He had done $300 of work on credit earlier in the year and now has decided he won't be able to collect the amount. h) The company contributed $200 to a local mayoral campaign. i) The company bought $50 gift baskets for each of its 40 regular customers. 3) The company paid $4,000 for a piece of equipment which has an estimated life of 5 years. k) Fourth Quarter estimated income tax payments of $6,000 federal and $1,000 state due on 1/15/21. 0 The company purchased additional inventory of $3,000 in December. The business usually sells this quantity in 1% months. m) The business paid $1,000 in principal and $100 in interest on a loan used to purchase stocks and municipal bonds. n) Prior to year end, Jack met one of his clients for dinner to discuss a potential new project. After dinner they attended a Notre Dame football game. The meal and tickets cost a total of $300

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