2.03.1 Compensation (3)

Question 問題
Allyn transferred office equipment used in his business to Wilson, an employee, as payment for services. At the time of the transfer, the equipment had a fair market value of $4,000 and an adjusted basis to Allyn of $4,750. how should Allyn report this transfer on his income tax return?

A. Wage expense $4,750; loss on sale $0

B. Wage expense $4,000; loss on sale $750

C. Wage expense $4,000; loss on sale $0

D. Wage expense $0; loss on sale $4,750

The correct answer is 正解は、[B. Wage expense $4,000; loss on sale $750]
現物給与は支払日におけるそのFMVを給与賃金し、FMVとbasisの差額は譲渡損益として認識する。