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Nonbusiness bad debt $4,000 Business bad debt 500 Nonbusiness long-term capital gain 8,200 Nonbusiness short-term capital loss 1,500 Salary 23,000 Interest income 900 Personal casualty

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Nonbusiness bad debt $4,000 Business bad debt 500 Nonbusiness long-term capital gain 8,200 Nonbusiness short-term capital loss 1,500 Salary 23,000 Interest income 900 Personal casualty gain on an asset held for six months* 6,800 Personal casualty loss on an asset held for three years* 2,000 Personal casualty loss on an asset held for five years* 28,000 (casualty was in a Federally declared disaster area) Interest expense on home mortgage 9,000 Personal casualty losses exceed gains; therefore, all items are treated as ordinary items. Assume that a personal casualty loss means that the $100 floor already has been deducted. If an amount is zero, enter "O". If required, use the minus sign to indicate a negative AGI, taxable loss or an NOL. a. Determine Gretel's taxable income or loss for 2019. 23,000 Salary Interest income 900 Business bad debt 500 Overall net long-term capital gain 6,200 X Personal casualty gains 6,800 Less: personal casualty losses 6 X Adjusted gross income 30,900 X Less itemized deductions: Interest expense Balance of deductible casualty losses Total itemized deductions Nonbusiness bad debt $4,000 Business bad debt 500 Nonbusiness long-term capital gain 8,200 Nonbusiness short-term capital loss 1,500 Salary 23,000 Interest income 900 Personal casualty gain on an asset held for six months* 6,800 Personal casualty loss on an asset held for three years* 2,000 Personal casualty loss on an asset held for five years* 28,000 (casualty was in a Federally declared disaster area) Interest expense on home mortgage 9,000 Personal casualty losses exceed gains; therefore, all items are treated as ordinary items. Assume that a personal casualty loss means that the $100 floor already has been deducted. If an amount is zero, enter "O". If required, use the minus sign to indicate a negative AGI, taxable loss or an NOL. a. Determine Gretel's taxable income or loss for 2019. 23,000 Salary Interest income 900 Business bad debt 500 Overall net long-term capital gain 6,200 X Personal casualty gains 6,800 Less: personal casualty losses 6 X Adjusted gross income 30,900 X Less itemized deductions: Interest expense Balance of deductible casualty losses Total itemized deductions

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