2.03.5 Taxes (2)

Question 問題
Rudy, a plumber, 配管工 paid the following taxes: $800 on the purchase of a new truck, $1,500 for the current year's property tax, $150 sales tax on miscellaneous office supplies, $600 sales tax on merchandise he purchased for resale. How much can he deduct as a current business expense for tax purposes?

A. $150

B. $1,650

C. $2,250

D. $3,050

The correct answer is 正解は、[B. $1,650]
= $1,500 + $150
自動車取得税と棚卸資産の仕入に係る売上税は、資産計上されます。