Fran bought stock in the FCM Corporation 4 years ago at a price of $18,000 . She sold it this year for $22,225 and paid her broker $225 from the proceeds of the sale

a. What is Fran's amount realized?
b. What is Fran's adjusted basis?
c. What is Fran's realized gain or loss?
d. What is Fran's recognized gain or loss?
e. How much of the gain or loss should be included in her tax return?


a. Amount realized: $22,000 = $22,225 - $225
b. Adjusted basis: $18,000
c. Realized gain: $22,225 - $225 - $18,000 = $4,000
d. Recognized gain: $22,225 - $225 - $18,000 = $4,000
e. $4,000 . There is no limit on the amount of capital gain to be included in tax returns

Business

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