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Chapter 12

Question 25: Maul Inc incurred the following items as a calendar year S Corp

Question 28: Jan 1, ’15 – Kinney Inc S Corp, $4,000 AEP, $10,000 AAA

Shareholders Erin & Frank 500 shares each

Question 33: Lonergan Inc (calendar year S Corp)

AAA balance $200,000

AEP balance $110,000

Ordinary Loss: $120,000

Distribution of $140,000 to shareholders

Chapter 15

Question 22: Governmental unit A services rendered 6300, Governmental unit B services rendered 4500

Question 24: Salmon Inc is a private foundation for 8 years. At the end of 2013 – undistributed income of $350,000

«SYANEW»

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