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The next 6 questions relate to this scenario: 16-On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E&P of $300,000. During the year,

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The next 6 questions relate to this scenario: 16-On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E&P of $300,000. During the year, Tobin incurs a net loss of $420,000 from operations that accrues proportionally throughout the year. On July 1. Tobin distributes $180,000 to Maggie, its sole shareholder, who has a basis in her stock of $112,500. As a result of the July 1st distribution of 180,000, Maggie has DIVIDEND INCOME: 180,000 o 90,000 112,500 o 210,000 Question 17 2 pts 17 - On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E&P of $300,000. During the year, Tobin incurs a net loss of $420,000 from operations that accrues proportionally throughout the year. On July 1. Tobin distributes $180,000 to Maggie, its sole shareholder, who has a basis in her stock of $112.500. As a result of the July 19t distribution of 180.000. Maggie has RETURN OF CAPITAL 180,000 90.000 0 112.500 210,000 18 - On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E & P of $300,000. During the year, Tobin incurs a net loss of $420,000 from operations that accrues proportionally throughout the year. On July 1, Tobin distributes $180,000 to Maggie, its sole shareholder, who has a basis in her stock of $112,500. As a result of the July 1st distribution of 180,000, Maggie has CAPITAL GAIN: 180,000 90,000 O 10,000 Question 19 pts 19 - On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E&P of $300,000. During the year, Tobin incurs a net loss of $420,000 from operations that accrues proportionally throughout the year. On DECEMBER 31st. Tobin distributes $180.000 to Maggie, its sole shareholder, who has a basis in her stock of $112.500. As a result of the DECEMBER 31st distribution of 180.000, Maggie has DIVIDEND INCOME: NOTICE THAT THE DISTRIBUTION IS NOW ON DECEMBER 31ST. th 90.000 180.000 110.000 20-On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E&P of $300,000. During the year, Tobin incurs a net loss of $420,000 from operations that accrues proportionally throughout the year. On DECEMBER 31st, Tobin distributes $180,000 to Maggie, its sole shareholder, who has a basis in her stock of $112,500. As a result of the DECEMBER 31st distribution of 180,000, Maggie has RETURN OF CAPITAL: NOTICE THAT THE DISTRIBUTION IS NOW ON DECEMBER 31ST. 112,500 180,000 00 150,00 Question 21 2 pts 21- On January 1, Tobin Corporation (a calendar year taxpayer) has accumulated E & P of $300,000. During the year, Tobin incurs a net loss of $420,000 from operations that accrues proportionally throughout the year. On DECEMBER 31st, Tobin distributes $180,000 to Maggie, its sole shareholder, who has a basis in her stock of $112.500. As a result of the DECEMBER 31st distribution of 180,000, Maggie has CAPITAL GAIN: NOTICE THAT THE DISTRIBUTION IS NOW ON DECEMBER 31ST. 67.500 150,000 90,000 290,000

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