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Problem 17-30 (LO. 1) In the current year, Azure Company has $350,000 of net operating income before deducting any compensation or other payment to its

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Problem 17-30 (LO. 1) In the current year, Azure Company has $350,000 of net operating income before deducting any compensation or other payment to its sole owner, Sasha. In addition, Azure has interest on municipal bonds of $25,000. Sasha has significant income from other sources and is in the 37% marginal tax bracket. Based on this information, determine the income tax consequences to Azure Company and to Sasha during the year for each of the following independent situations. (Ignore the deduction for qualified business income and the 3.8% Medicare surtax on net investment income.) The rates on qualified dividends are 0%, 15% and 20%. If an amount is zero, enter "0". a. Azure is a C corporation and pays no dividends or salary to Sasha. 350,000 and corporate income tax of $ 119,000 x . Sasha Azure Company, as a C corporation, has taxable income of $ has taxable income of $ 119,000 X from Azure. Feedback b. Azure is a C corporation and distributes $75,000 of dividends to Sasha. and corporate income tax of $ . Sasha incurs income tax of Azure Company has taxable income of $ with respect to the dividends. Feedback c. Azure is a C corporation and pays $75,000 of salary to Sasha. (Ignore payroll taxes.) C. Azure is a C corporation and pays $75,000 of salary to Sasha. (Ignore payroll taxes.) The salary paid to Sasha corporate income tax of sl the year. deductible by Azure Company resulting in taxable income of and . Sasha incurs income tax of $ with respect to the salary she received during Feedback d. Azure is a sole proprietorship, and Sasha withdraws $0. (Ignore self-employment taxes.) There is no Federal income tax applicable to businesses formed as sole proprietorships. Sasha incurs income tax of with respect to Azure Company. Feedback e. Azure is a sole proprietorship, and Sasha withdraws $75,000. (Ignore self-employment taxes.) There is no Federal income tax applicable to businesses formed as sole proprietorships. Sasha will Azure Company, regardless of the amount she withdraws. pay tax on the income of Feedback Feedback Previol Check My Work

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