How much of the $6,000 distribution will be taxed at the 15% tax rate?

Natasha is a single taxpayer with $100,000 of taxable income. Included in the taxable income is distributions of earnings this year as follows:







A) $0

B) $1,000

C) $3,000

D) $6,000


B) $1,000

Dividends received from foreign corporations do not qualify for the reduced tax rate available to dividend income. Distributions from S corporations are generally not taxable.

Business

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