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Problem 3 7 points A real estate company purchased land for $650,000 in 2014 and opened a hotel on May 15, 2017 Building the hotel

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Problem 3 7 points A real estate company purchased land for $650,000 in 2014 and opened a hotel on May 15, 2017 Building the hotel did cost them $13,000,000. Next year (in February 2021) they sell both the hotel and the land to an investor. The contract is already signed and indicates a selling price of $16,000,000 for the hotel and an extra $720,000 for the land. The income tax rate is 35% and the capital gain tax rate is 15%. MACRS percentages for the 39-year property class of nonresidential real property are attached to this exam. a) (1) Mark the assumed salvage value for the hotel used to find MACRS depreciation rates Zero ($0.00) o Initial cost or Basis o $650,000 o 10% of initial cost b) (p) Mark what can be depreciated for tax purposes on this investment o Only the land Both land and building Only the building Nothing c) (2 pts) Calculate each year's depreciation charge D, that can be deducted from the company's business income to reduce taxable income in each year D 2017 2018 2019 2020 2021 d) (3 pts) Calculate the total amount of all taxes the real estate company has to pay for selling the hotel and the land in 2021. Problem 3 7 points A real estate company purchased land for $650,000 in 2014 and opened a hotel on May 15, 2017 Building the hotel did cost them $13,000,000. Next year (in February 2021) they sell both the hotel and the land to an investor. The contract is already signed and indicates a selling price of $16,000,000 for the hotel and an extra $720,000 for the land. The income tax rate is 35% and the capital gain tax rate is 15%. MACRS percentages for the 39-year property class of nonresidential real property are attached to this exam. a) (1) Mark the assumed salvage value for the hotel used to find MACRS depreciation rates Zero ($0.00) o Initial cost or Basis o $650,000 o 10% of initial cost b) (p) Mark what can be depreciated for tax purposes on this investment o Only the land Both land and building Only the building Nothing c) (2 pts) Calculate each year's depreciation charge D, that can be deducted from the company's business income to reduce taxable income in each year D 2017 2018 2019 2020 2021 d) (3 pts) Calculate the total amount of all taxes the real estate company has to pay for selling the hotel and the land in 2021

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