Landon, a sole proprietor, made the following loans in the current year. Two loans were closely related to his business operation, and the other two were personal.
| To | Loan Amount | Loan Type | Unrecoverable Dept Written Off Landon's Books in Current Year |
|||
| A | $2,000 | Nonbusiness | $1,000 | |||
| B | $1,000 | Nonbusiness | $1,000 | |||
| C | $3,000 | Business | $1,000 | |||
| D | $5,000 | Business | $2,000 |
The unpaid balance of each loan that is not recoverable has been written off. What is the total maximum tax deduction Landon can take for business and nonbusiness worthless debt in the current year?
A. $2,000
B. $3,000
C. $4,000
D. $5,000
The correct answer is 正解は、[C. $4,000]
非事業上の貸倒損失は全額回収不可能になるまで控除できません。（Aは控除できない。）
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