为了使广大美国CPA考生能够顺利通过考试，如下为网校为美国CPA考生整理的习题，希望对大家有所帮互助！
A. $12,500
B. $2,000
C. $4,500
D. $10,000
【答案解析】D
Choice "d" is correct. The $2,500 donation is not deductible because it was made directly to the needy family rather than to a qualified organization. Because the artwork had been held for more than one year, the fair market value could be deducted. In this case, the $10,000 was within the taxpayer's limitation of $12,000 (30% of AGI of $40,000) for donations of appreciated property.
Choice "a" is incorrect. The $2,500 donation is not deductible because it was made directly to the needy family rather than to a qualified organization.
Choice "c" is incorrect. The $2,500 donation is not deductible because it was made directly to the needy family rather than to a qualified organization. Furthermore, the fair market value of the artwork could be deducted because it had been held for more than one year and that value fell within the 30% of AGI overall limitation for appreciated property.
Choice "b" is incorrect. The fair market value of the artwork could be deducted because it had been held for more than one year and that value fell within the 30% of AGI overall limitation for appreciated property.
了解详情30000元/4科
