2.02.1 Gross Income (3)

Question 問題
Shawn Smith, sole proprietor, 個人事業者 had the following transactions during 2018:
- Received rental income $7,500
- Performed legal services for ATI Corporation in return for 見返りとして 10 shares of stock $24,000
- Recovered accounts receivable that had been written off and deducted 貸倒控除した in 2016 (did not reduce tax 税額は減らさなかった) $20,000
What amount must Mr. Smith include in gross income for 2018?

A. $44,000

B. $27,500

C. $31,500

D. $51,500

The correct answer is 正解は、[C. $31,500] = $7,500 + $24,000
過年度に貸倒損失控除をとったが税額は減らしていないため、当年度に回収した$20,000を所得に含める必要はない。