2.03.1 Compensation (2)

Question 問題
Mr. Holiday is a calendar-year, accrual-basis taxpayer. His records concerning vacation pay for his employees reflect 反映する the following:
- $20,000 paid January 30, 2018, for vacations earned in 2017. Nothing was vested 付与されていない by December 31, 2017.
- $100,000 vacation pay accrued and paid in 2018.
- $14,000 accrued in 2018 but vested by December 31, 2018; paid by February 28, 2019.
- $ 10,000 accrued but not vested by December 31, 2018. 発生したが付与されてない
What amount can Mr. Holiday deduct as a business expense for 2018?

A. $114,000

B. $124,000

C. $120,000

D. $154,000

The correct answer is 正解は、[C. $120,000] = $20,000 + $100,000
休暇手当は発生主義か現金主義かに関わらず、実際に支払った年度に控除ができます。