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Whindy Corporation, an S corporation, reports a recognized built-in gain of $80,000 and a recognized built-in...

Whindy Corporation, an S corporation, reports a recognized built-in gain of $80,000 and a recognized built-in loss of $10,000 this year. Whindy holds an $8,000 unexpired NOL carryforward from a C corporation year. Whindy's ordinary income for the year is $65,000. Assume a corporate tax rate of 21%.

Calculate any built-in gains tax.

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Answer #1

Answer:- $ 11970

Taxable income = lesser of 80000 or 65000

= 65000

Built in gain tax = tax rate ×(taxable income - nol)

= 21%×(65000-8000)

=$ 11970

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