Pamela was an officer in Green Restaurant which subsequently went bankrupt. Pamela started a new restaurant and, to establish goodwill, paid off the debts of $100,000 of Green Restaurant. She was under no obligation to do so. The $100,000 is

A) deductible currently as an itemized deduction.
B) capitalized because the expenses are not ordinary.
C) deductible currently as a trade or business expense since the expenses are considered ordinary and necessary business expenses.
D) None of the above.


B) capitalized because the expenses are not ordinary.

The payments are not ordinary so they are not currently deductible but must be capitalized.

Business

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a. to increase the validity of your evaluation conclusions b. to complement strengths and weaknesses of multiple data collection methods c. to use more objective, quantitative data d. to use more subjective, qualitative data

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A judge is immune from liability, even if acting with malice, so long as the function

performed is judicial. a. True b. False

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When was the hold-harmless agreement signed?

a. After the suspicions about the syrup content of the concentrate b. When the contract with the supplier was first entered into c. After the criminal cases d. None of the above

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Hedge funds are somewhat similar to mutual funds. The primary differences are that hedge funds are less highly regulated, have more flexibility regarding what they can buy, and restrict their investors to wealthy, sophisticated individuals and institutions.

Answer the following statement true (T) or false (F)

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