Author: user

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“칩거” 2024~2084

2024

2028

  • JINU “미주장학재단” version

2031

2034 소셜 시큐리티 70세 수령

2040 은퇴 I.II.III.

  • Mathematics PhD, USC (stipend)

2046 Credentialed Mathematics PhD CPA

2046,+38年、”칩거” 後、16年 = 54年、2100

  • UAF
  • – Anthroplogy BA MA PhD
  • —- (Applied) Linguistics BA MA
  • —- Foreign Languages
  • – English BA MA MFA
  • —- Communication BA MA
  • CalStateLA (봄학기-AB 540)
  • – Japanese BA
  • – Chinese BA
  • – Spanish BA MA
  • – Graphic Design
  • – TV Film and Media Studies
  • – Accounting MS
  • UCLA
  • – East Asian Linguistics PhD (stipend)
  • JINU (재)도전 2046、+54年、2100 (136세)

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RELIEFs

d

“生活習慣の確立” (01月~12月; 05月~12月)

  • 215 W.7th St. Los Angeles, CA 90014 (12月~05月)
  • – CalState (春학기)
  • – USC (AK Allowable Absences)
  • – UCLA (AK Allowable Absences)
  • 毎日4時間の学習 @McDonald’s
  • – 05:00AM~09:00AM
  • daily WALK
  • – McDonald’s / Safeway / PO Box
  • – North Pole Branch Library, ILLiad
  • – GREEN to Wood Center, free
  • —- 1st GREEN/BLUE of the day
  • USA.CsamiGroup.com
  • – 연변 TM
  • REMOTE QBO,CPA (BBA, EA QBO CPA)
  • Korea.CsamiGroup.com
  • – 07:00PM~08:00PM

d

2025~

  • BBA, EA QBO
  • REMOTE QBO job hunting
  • CsamiGroup.com 毎月+2개

2026~

  • Mathematics MA, IndState
  • – 9 units / semester; $20,500 unsubsidized loan
  • 2793 W.3rd Ave. North Pole, AK 99705 duplex BUILD

~2028

  • JINU “미주장학재단” version READY
  • SSDI Trial Work

2028~+72年 JINU 毎6年、12번 (재)도전 生活

  • UAF stipend Cutler 生活
  • BBA, EA QBO CPA

2028~2031

  • Mathematics MS, UAF (stipend)
  • Mathematics MA, IndState

2031~2034

  • Statistics. MS, UAF (stipend)
  • 소셜 시큐리티 70歳 수령

2034~2040

  • Mathematics Education PhD, UAF (stipend)
  • M.Ed Credential, UAF (Sr.Tuition Waiver)
  • 은퇴 I.II.III.
  • – $.4,500 REMOTE QBO
  • – $10,500 CsamiGroup.com 毎月+2개
  • – $.5,000 은퇴 I.II. duplex rental income

2040~2046

  • Mathematics PhD, USC (stipend)

2046,+54年 JINU 毎9年、6번 (재)도전 生活

  • 毎9年、6번 (재)도전
  • 215 W.7th St. Los Angeles, CA 90014 (12月~05月)

2064~ 春夏秋冬 은퇴 学業 生活、earning “~$100M” NET perpetual 毎5年

  • Roth IRA (2025~2064 年$7,500 @年 >15%)
  • – 月 >$20,000 perpetual tax free

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language proficiencies

d

Anthropology BA (online) MA PhD, UAF

  • GLOBAL.JinuAcademy.com

d

日本語

  • BA., Foothill (online) / UAF
  • PhD, UCLA (East Asian Linguistics PhD)

Spanish

  • BA, Foothill (online) / UAF / Oregon State (online) / CalStateLA
  • MA, CalStateLA

English

  • BA, UAS (online)
  • MA. MFA, UAF
  • (Applied) Linguistics BA (4 classes) MA, UAF (online)
  • TESOL, CSUSB (online)
  • Communication BA MA, UAF (online)

Korean

d

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~2026/2027/2028~2040~2046

~2026

  • 2024 BBA, EA QBO
  • 2025 REMOTE QBO job hunting
  • 2026 Mathematics MA, IndState

~2027

  • $3,500 REMOTE QBO
  • $3,000 CsamiGroup.com 毎月+2개

2028~,+72 (毎6年、12번 도전)

  • SSDI Trial Work
  • Mathematics MS, UAF (stipend) admission

2031~

2034~

~2040

2040~2046

2046,+54 (毎9年、6번 도전)

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JINU 계발 & 学業

2024~2027/2028~

~2026.. 2028

  • 年$20,000 저축: 55개 + SSDI EBT Cash Aid
  • 年$40,000 저축: REMOTE + 毎月+2개
  • 月$.1,600 JINU “미주장학재단” version READY

2027~

  • 月$3,500 REMOTE QBO
  • 月$3,000 CsamiGroup.com 毎月+2개
  • JINU 毎6年 (재)도전 生活
  • – 2028、+72年 毎6年 × 12번
  • – 2028、+72年 毎9年 × .8번
  • – {GLOBAL}.JinuAcademy.com
  • – 5M名 @月$3.50、毎9年 유지 (재)도전

“$1B” into FDIC insured CDs

  • 毎5年 “$100M” NET earnings
  • while JINU going on

“生活習慣の確立”

  • 毎日4時間の学習 @McDonald’s
  • – 05:00AM~09:00AM
  • daily WALK
  • – McDonald’s / Safeway / PO Box
  • – North Pole Branch Library, ILLiad
  • – GREEN to Wood Center, free
  • —- 1st GREEN/BLUE of the day
  • USA.CsamiGroup.com
  • – 연변 TM
  • REMOTE QBO,CPA (BBA, EA QBO CPA)
  • Korea.CsamiGroup.com
  • – 07:00PM~08:00PM
  • JINU “미주장학재단” version 완성
  • 2793 W.3rd Ave. North Pole, AK 99705 duplex BUILD

2026~2028 Mathematics MS, IndState

  • $20,500 unsubsidized loan
  • 2027~2039/2040
  • – $.4,500 REMOTE QBO
  • – $10,500 CsamiGroup.com 毎月+2개
  • – $.5,000 은퇴 I.II. duplex rental income

d

2028~2034

  • JINU 계발

2028~2031

  • Mathematics MS, UAF (stipend-Cutler 生活)

2031~2034 소셜 시큐리티 70歳 수령

  • Statistics. MS, UAF (stipend-Cutler 生活)

d

2034~2040 은퇴 I.II.III.

  • Interdisciplinary Studies PhD, UAF (stipend-Cutler 生活)
  • – JINU PhD THESIS
  • – M.Ed Credential
  • – 日本語 BA
  • – Linguistics BA
  • BBA, EA QBO CPA
  • – TAX.JinuAcademy.com
  • – CPA.CsamiGroup.com

2040~2100 Credentialed Mathematics PhD CPA

  • ~ Mathematical Finance PhD, USC (stipend)
  • – Forex R&D and Trading Algorithms SALES
  • – JINU enrichment

>> 2100~

215 W.7th St. Los Angeles, CA 90014 (12月~05月)

  • LAX — Seattle (夏) — Fairbanks — Seattle (冬) — LAX
  • UA(F) (Sr.Tuition Waiver-夏秋학기)
  • – Anthropology BA (eCampus) MA PhD
  • —- (Applied) Linguistics BA MA (eCampus)
  • – English BA, UAS (eCampus) MA MFA
  • —- Communication BA MA (eCampus)
  • – Foreign Languages
  • CalStateLA (AB 540-春학기)
  • – Graphic Design
  • – 日本語 BA
  • – 中文 BA
  • – Spanish BA MA
  • – TV Film and Media Studies MFA
  • – Accounting MS
  • – Economics MA
  • CGU / USC (stipend)
  • – Economics PhD
  • USC / UCLA (stipend-AK Allowable Absences)
  • – 日本語 PhD (East Asian Linguistics PhD, UCLA)

d

Posted on

d

“生活習慣の確立”

  • 毎日4時間の学習 @McDonald’s
  • – 05:00AM~09:00AM
  • daily WALK
  • – McDonald’s / Safeway / PO Box
  • – North Pole Branch Library, ILLiad
  • – GREEN to Wood Center, free
  • —- 1st GREEN/BLUE of the day
  • USA.CsamiGroup.com
  • – 연변 TM
  • REMOTE QBO,CPA (BBA, EA QBO CPA)
  • Korea.CsamiGroup.com
  • – 07:00PM~08:00PM

d

2793 W.3rd Ave. North Pole, AK 99705

  • $.4,500 REMOTE QBO,CPA
  • $10,500 CsamiGroup.com 毎月+2개
  • $.5,000 은퇴 I.II. duplex rental income

2040~ Cutler, UAF (Sr.Tuition Waiver) 生活

  • Anthropology BA MA PhD, UAF
  • – Applied Linguistics MA, UAF (online)
  • – 日本語 BA
  • English MA MFA, UAF
  • – Communication BA MA (online)
  • Foreign Languages and Literatures
  • Animation

2046~ JINU 毎9年 “$10M” (재)도전 生活

  • North Pole Branch Library, ILLiad

d

215 W.7th St. Los Angeles, CA 90014 (12月~05月)

AK Allowable Absences

  • CalStateLA (AB 540/TA)
  • – (Applied) Mathematics MS
  • – Graphic Design
  • – Accounting MS
  • – TV Film & Media Studies MFA
  • – Spanish BA MA
  • – Chinese BA
  • USC (stipend)
  • – Mathematics PhD, Number Theory
  • – Japanese PhD
  • – Spanish PhD

d

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CH02_TR (F1040)

Note: This problem is for the 2023 tax year.

Devon Bishop, age 45, is single. He lives at 1507 Rose Lane, Albuquerque, NM 87131. His Social Security number is 111-11-1117. Devon did not engage in any digital asset transactions during the year, and he does not want $3 to go to the Presidential Election Campaign Fund.

Devon’s wife, Ariane, passed away in 2019. Devon’s son, Tom, who is age 18, resides with Devon. Tom’s Social Security number is 123-45-6788.

Devon owns a sole proprietorship for which he uses the accrual method of accounting and maintains no inventory; the business operates as Devon’s Copy Shop, 422 E. Main Street, Albuquerque, NM 87131, IRS business activity code: 459990. His revenues and expenses for 2023 are as follows.

Sales revenue$740,000
Cost of goods sold (based on purchases for the year)405,000
Salary expense88,000
Rent expense30,000
Utilities8,000
Telephone6,500
Advertising4,000
Bad debts5,000
Depreciation*21,000
Health insurance**26,000
Accounting and legal fees7,000
Supplies1,000

*New office equipment ($21,000); Devon chose to use the immediate expense election.

** $18,000 for employees and $8,000 for Devon.

Other income received by Devon includes the following.

Dividend income (qualified dividends):
  Swan, Inc.$10,000
  Wren, Inc.2,000
Interest income:
  First National Bank11,000
  Second City Bank2,500
  County of Santa Fe, NM bonds17,000

During the year, Devon and his sole proprietorship were involved in the following property transactions. Stock transactions were reported to Devon on Form 1099–B; basis was not reported to the IRS.

  1. Sold Blue, Inc. stock for $45,000 on March 12, 2023. He had purchased the stock on September 5, 2020, for $50,000.
  2. Received an inheritance of $300,000 from his uncle, Henry. Devon used $200,000 to purchase Green, Inc. stock on May 15, 2023, and invested $100,000 in Gold, Inc. stock on May 30, 2023.
  3. Received Orange, Inc. stock worth $9,500 as a gift from his aunt, Jane, on June 17, 2023. Her adjusted basis for the stock was $5,000. No gift taxes were paid on the transfer. Jane had purchased the stock on April 1, 2017. Devon sold the stock on July 1, 2023, for $22,000.
  4. On July 15, 2023, Devon sold one-half of the Green, Inc. stock for $40,000.
  5. Devon was notified on August 1, 2023, that Yellow, Inc. stock he purchased from a colleague on September 1, 2022, for $52,500 had become worthless. Although he understood that investing in Yellow was risky, Devon did not anticipate that the corporation would declare bankruptcy.
  6. On August 15, 2023, Devon received a parcel of land in Phoenix worth $220,000 in exchange for a parcel of land he owned in Tucson. Because the Tucson parcel was worth $245,000, he also received $25,000 cash. Devon’s adjusted basis for the Tucson parcel was $210,000. He originally purchased it on September 18, 2020.
  7. On December 1, 2023, Devon sold the condominium in which he had been living for the past 20 years (1844 Lighthouse Lane, Albuquerque, NM 87131) and moved into a rented townhouse. The sales price was $480,000, selling expenses were $28,500, and repair expenses related to the sale were $9,400. Devon purchased the condominium for $180,000.

Devon’s potential itemized deductions, exclusive of the previous information, are as follows.If required, round your

Medical expenses (before the 7.5%-of-AGI floor)$9,500
Property taxes on residence5,800
State income taxes4,000
Charitable contributions10,000
Mortgage interest on residence (First National Bank)9,900
Sales taxes paid5,000

During the year, Devon makes estimated Federal income tax payments of $34,000.

Required:

Compute Devon’s Federal income tax payable or refund due for 2023 (assuming that he makes any available elections that will reduce the tax), and complete his tax return using appropriate forms and schedules and the Qualified Dividends and Capital Gain Tax Worksheet.

  • Make realistic assumptions about any missing data.
  • If an amount box does not require an entry or the answer is zero, enter “0”.
  • Enter all amounts as positive numbers, unless instructed otherwise.
  • It may be necessary to complete the tax schedules before completing Form 1040.
  • When computing the tax liability, do not round your immediate calculations. If required, round your final answers to the nearest dollar.
  • Use the 2023 tax rate schedule provided. Do not use the Tax Tables.

Posted on

ACCT F430

CH02_TR (F1040)

  • Form 1040
  • Schedule 8812
  • Form 8995
  • Form 8824
  • Form 4562
  • Qualified Dividends and Capital Gain Tax Worksheet
  • 2023 Tax Rate Schedules
  • – Schedule 1
  • – Schedule 2
  • – Schedule A
  • – Schedule B
  • – Schedule C
  • – Schedule D
  • – Form 8949
  • – Schedule SE
  • – Form 7206