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为了使广大美国注册会计师考生能够顺利通过考试,如下是网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!
Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land's fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?
a. $11,000
b. $25,000
c. $14,000
d. $0
答案:B
Explanation
Choice "b" is correct. Individual taxpayers may deduct the FMV of property donated to charity. The limit is 30% of the taxpayer's AGI (30% × $90,000 = $27,000). The FMV of the property is $25,000 and is within the allowable amount.
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