James is in the business of debt collection. He purchased a $20,000 account receivable from Green Corporation for $15,000. During the year, he collected $17,000 in final settlement of the account. James can take a $2,000 bad debt deduction in the current year.

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


False

Rationale: James has a basis of $15,000 in the account receivable; hence, he has income of $2,000.

Business

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