Calculate the taxpayer's qualifying business income deduction for a specified service trade or business: Filing status: SingleTaxable income: $300,000 Net capital gains: $0 Qualified businessincome (QBI): $50,000 W-2 wages: $10,000
A. $15,000
B. $5,000
C. $60,000
D. $0
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What is the tax treatment of net losses in excess of the at-risk amount for an activity?()
Any loss in excess of the at-risk amount is suspended and is deductible in the year in which the activity is disposed of in full.
B. Any losses in excess of the at-risk amount are suspended and carried forward without expiration and are deductible against income in future years from that activity.
C. Any losses in excess of the at-risk amount are deducted currently against income from other activities; the remaining loss, if any, is carried forward without expiration.
D. Any losses in excess of the at-risk amount are carried back three years against activities with income and then carried forward for five years.
()
A. Single
B. Married filing jointly
C. Head of household
D. Surviving spouse
A cash basis taxpayer should report gross income:()
A. Only for the year in which income is actually received in cash.
B. Only for the year in which income is actually received whether in cash or in property.
C. For the year in which income is either actually or constructively received in cash only.
D. For the year in which income is either actually or constructively received, whether in cash or in property.
In which of the following situations may taxpayers file as married filing jointly?()
A. Taxpayers who were married but lived apart during the year.
B. Taxpayers who were married but lived under a legal separation agreement at the end of the year.
C. Taxpayers who were divorced during the year.
D. Taxpayers who were legally separated but lived together for the entire year.
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