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1.Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land\'s fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?

a. $11,000

b. $25,000

c. $0

d. $14,000

答案：B

2.On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was $50,000, and its estimated life was 10 years. Holly estimates that the machine\'s total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 and 3,500 during Year 1.

Holly\'s income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):

a. The correct treatment is not provided in any of the answer choices.

b. Adjustment to beginning retained earnings of $2,000.

c. Cumulative effect of a change in accounting principle of $1,400 in its income statement.

d. Cumulative effect of a change in accounting principle of $2,000 in its income statement.

答案：A

3. At December 31, Year 1, Grey, Inc. owned 90% of Winn Corp., a consolidated subsidiary, and 20% of Carr Corp., an investee in which Grey cannot exercise significant influence. On the same date, Grey had receivables of $300,000 from Winn and $200,000 from Carr. In its December 31, Year 1 consolidated balance sheet, Grey should report accounts receivable from affiliates of:

a. $200,000

b. $230,000

c. $500,000

d. $340,000

答案：a

4. P Co. purchased term bonds at a premium on the open market. These bonds represented 20 percent of the outstanding class of bonds issued at a discount by S Co., P\'s wholly owned subsidiary. P intends to hold the bonds until maturity. In a consolidated balance sheet, the difference between the bond carrying amounts in the two companies would be:

a. Included as an increase to retained earnings.

b. Reported as a deferred credit to be amortized over the remaining life of the bonds.

c. Included as a decrease to retained earnings.

d. Reported as a deferred debit to be amortized over the remaining life of the bonds.

答案：c

5. A tax return preparer may disclose or use tax return information without the taxpayer\'s consent to:

a. Accommodate the request of a financial institution that needs to determine the amount of taxpayer\'s debt to it, to be forgiven.

b. Solicit additional nontax business.

c. Facilitate a supplier\'s or lender\'s credit evaluation of the taxpayer.

d. Be evaluated by a quality or peer review.

答案：D

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