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美國CPA習(xí)題：Regulation
誰說學(xué)海無涯“苦”作舟，做題亦可以讓你獲得滿足感，自我認(rèn)知和自我認(rèn)同，正保會(huì)計(jì)網(wǎng)校整理了USCPA《REG》習(xí)題，讓您在考試復(fù)習(xí)的道路上更加得心應(yīng)手！
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. $0
D. $14,000
【正確答案】B
【答案解析】 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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