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美國(guó)CPA習(xí)題:Regulation 1

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯:00LilGhost 2019/08/28 14:04:51 字體:

“會(huì)看題不會(huì)做題”的現(xiàn)象是很多高會(huì)考生面臨的問題,一看答案就能理解,不看答案就做不出來(lái)?還是在做題方面手太生!沒有形成做題的思路和技巧。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA《Regulation》習(xí)題,希望大家利用好這些內(nèi)容,能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。

USCPA考試

During the current year, Wood's residence had an adjusted basis of $150,000 and it was destroyed by a tornado. An appraiser valued the decline in market value at $175,000. Later in the current year, Wood received $130,000 from his insurance company for the property loss and did not elect to deduct the casualty loss in an earlier year. Wood's current year adjusted gross income was $60,000 and he did not have any casualty gains.

What total amount can Wood deduct as a current year itemized deduction for casualty loss, after the application of the threshold limitations?

a. $25,000

b. $19,900

c. $13,900

d. $20,000

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