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! Required information Problem 8-62 (LO 8-5) (Algo) [The following information applies to the questions displayed below.] Shauna and Danielle decided to liquidate their jointly

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! Required information Problem 8-62 (LO 8-5) (Algo) [The following information applies to the questions displayed below.] Shauna and Danielle decided to liquidate their jointly owned corporation, Woodward Fashions Inc. (WFI). After liquidating its remaining inventory and paying off its remaining liabilities, WFI had the following tax accounting balance sheet: Adjusted FMV Basis Appreciation Cash $ 195, 000 $195, 000 Building 39, 000 19,500 19,500 Land 156, 000 78, 000 78, 000 Total $ 390, 000 $292, 500 $97, 500 Under the terms of the agreement, Shauna will receive the $195,000 cash in exchange for her 50 percent interest in WFI. Shauna's tax basis in her WFI stock is $48,750. Danielle will receive the building and land in exchange for her 50 percent interest in WFI. Danielle's tax basis in her WFI stock is $97,500. Assume for purposes of this problem that the cash available to distribute to the shareholders has been reduced by any tax paid by the corporation on gain recognized as a result of the liquidation. (Negative amounts should be indicated by a minus sign.) Problem 8-62 Part a (Algo) a. What amount of gain or loss does WFI recognize in the complete liquidation? Gain or loss recognizedProblem 8-62 Part b (Algo) b. What amount of gain or loss does Shauna recognize in the complete liquidation? Answer is complete but not entirely correct. Gain or loss recognized 156,000 XRequired information Problem 8-62 (LO 8-5) (Algo) [The following information applies to the questions displayed below.] Shauna and Danielle decided to liquidate their jointly owned corporation, Woodward Fashions Inc. (WFI). After liquidating its remaining inventory and paying off its remaining liabilities, WFI had the following tax accounting balance sheet: Adjusted FMV Basis Appreciation Cash $ 195, 000 $195 , 000 Building 39, 000 19,500 19,500 Land 156, 000 78, 000 78, 000 Total $ 390, 000 $292, 500 $97, 500 Under the terms of the agreement, Shauna will receive the $195,000 cash in exchange for her 50 percent interest in WFI. Shauna's tax basis in her WFI stock is $48,750. Danielle will receive the building and land in exchange for her 50 percent interest in WFI. Danielle's tax basis in her WFI stock is $97,500. Assume for purposes of this problem that the cash available to distribute to the shareholders has been reduced by any tax paid by the corporation on gain recognized as a result of the liquidation. (Negative amounts should be indicated by a minus sign.) Problem 8-62 Part c (Algo) c. What amount of gain or loss does Danielle recognize in the complete liquidation? Gain or loss recognizedRequired information Problem 8-62 (LO 8-5) (Algo) [The following information applies to the questions displayed below.] Shauna and Danielle decided to liquidate their jointly owned corporation, Woodward Fashions Inc. (WFI). After liquidating its remaining inventory and paying off its remaining liabilities, WFI had the following tax accounting balance sheet: Adjusted FMV Basis Appreciation Cash $ 195, 000 $195 , 000 Building 39, 000 19,500 19,500 Land 156, 000 78,000 78,000 Total $ 390, 000 $292, 500 $97, 500 Under the terms of the agreement, Shauna will receive the $195,000 cash in exchange for her 50 percent interest in WFI. Shauna's tax basis in her WFI stock is $48,750. Danielle will receive the building and land in exchange for her 50 percent interest in WFI. Danielle's tax basis in her WFI stock is $97,500. Assume for purposes of this problem that the cash available to distribute to the shareholders has been reduced by any tax paid by the corporation on gain recognized as a result of the liquidation. (Negative amounts should be indicated by a minus sign.) Problem 8-62 Part d (Algo) d. What is Danielle's tax basis in the building and land after the complete liquidation? Building Land Tax basis

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