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3) If an activity is considered a hobby, which of the following is true? 4) $179 expense is available for all of the following business assets except: 5) Brad and Kate receive $9,500 for rent from Mike and Janet, who are renting their home in Santa Ana, California. Brad and Kate do not use this property for personal use. The rent covers eight months from August 1 of the current year to March 31 of the following year. The amount also includes a security deposit of $1,500. How much should Brad and Kate report as rental income in the current tax year? 6) The adjusted basis of an asset is: 7) Samantha is a full-time author and recently published her 8th romance novel. The royalty income she receives from the publisher this year should be reported on what schedule? 8) Patrice sells a parcel of land for $50,000 cash and the buyer assumes Patrice’s liability of $7,000 on the land. Patrice’s basis in the land is $40,000. What is the gain or loss she will recognize on the sale? 9) Jane and Don own a Chalet in Lake Tahoe and rented it for 12 days for $8,000. The rest of year, the Chalet was used by them and their friends and family. What is the proper tax treatment of $8,000? 10) Renita purchased 500 shares in Prompt Messenger services for $12,000 on November 21, 2007. The company went bankrupt on June 13, 2008, with no hope of recovery for the shareholders. On what date is the stock deemed to be worthless and what is the nature of loss? --------------------------------------------------------------------------- ACC 401 Week 4 Assignment Chapter 9, Problem 42 problem 49 (UOP)