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CHAPTER 5
BUSINESS DEDUCTIONS
COMPUTATIONAL EXERCISES
1. (LO 2)
a. The entire $8,400 is deductible since the benefit from the payment will be completely received
by the end of 2017.
b. Since the benefit from the payment will not be completely received by the end of 2017,
the only payments deductible in 2016 are for the benefits received in 2016 (nine months;
$8,400 × 9/24 = $3,150).
5-1
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5-2 2017 Essentials of Taxation/Solutions Manual
2. (LO 3) All ordinary and necessary expenses incurred in operating an illegal business are deductible.
Expenses that are in violation of public policy are not deductible (bribes and illegal kickbacks). All
other expenses, which total $291,400, are deductible.
3. (LO 3) Since Stanford is not in the restaurant business and he does not acquire the restaurant, the
$28,000 is not deductible.
He cannot deduct all of the $51,000 related to the investigation of the bakery since he is not in that trade
or business already. Since he did purchase the bakery, the maximum deduction (before amortization)
of the $51,000 is $5,000.
The $5,000 deduction is reduced dollar for dollar for those expenses in excess of $50,000.
The remaining expenses of $47,000 ($51,000 – $4,000) can be amortized over 180 months beginning
with the month business begins, which is November.
4. (LO 4) Research and experimental expenditures may be deferred and amortized if the taxpayer makes
an election. Under the election, research and experimental expenditures are amortized ratably over a
period of not less than 60 months. A deduction is allowed beginning with the month in which the
taxpayer first realizes benefits from the experimental expenditure. The election is binding, and a change
requires permission from the IRS.
Because the benefits from the project will be realized starting in July 2017, Sandstorm Corporation has
no deduction prior to July 2017, the month benefits from the project begin to be realized. The deduction
for 2017 is $12,750, computed as follows:
5. (LO 6) The $5,200 real estate tax Ramona pays is allocated between her and Tabitha, based on the
relative number of days each owns the property during the year.
a. Therefore, $855 is allocated to Tabitha ($5,200 × 60/365) and $4,345 is allocated to Ramona
($5,200 − $855). Consequently, Tabitha may deduct $855 of real estate tax and Ramona may
deduct $4,345.
b. This calculation will also impact the basis in the real estate and the amount realized from the sale.
Ramona’s basis in the real estate is $260,855 [$260,000 (purchase price) + $855 (property taxes
paid by Ramona but allocated to Tabitha)]. Tabitha’s amount realized is $260,855 [$260,000
(sales price) + $855 (property taxes paid by Ramona but allocated to Tabitha)].
6. (LO 7) The mid-quarter convention applies if more than 40% of the value of property other than eligible
real estate is placed in service during the last quarter of the year. Hamlet acquired 100% of assets in the
last quarter of the year. Therefore mid-quarter convention applies.
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Business Deductions 5-3
7. (LO 7) The IRS provides tables that specify cost recovery allowances for personalty and for realty.
Under MACRS, the cost recovery period for residential rental real estate is 27.5 years, and the straight-
line method is used for computing the cost recovery allowance. Nonresidential real estate uses a recovery
period of 39 years; it also is depreciated using the straight-line method. Cost recovery is computed by
multiplying the applicable rate by the cost recovery basis.
a. Residential rental real estate: $1,000,000 × .03636 = $36,360.
b. Nonresidential rental real estate: $1,000,000 × .02564 = $25,640.
8. (LO 7) In 2016, § 179 permits the taxpayer to elect to deduct up to $500,000 of the acquisition cost of
tangible personal property used in a trade or business.
Two additional limitations apply to the amount deductible under § 179. First, the ceiling amount on the
deduction is reduced dollar for dollar when § 179 property placed in service during the taxable year
exceeds a maximum amount ($2,010,000 in 2016). Second, the § 179 deduction cannot exceed the
taxpayer’s trade or business taxable income, computed without regard to the § 179 amount.
§ 179 deduction before adjustment $212,000
Less: Dollar limitation reduction ($212,000 < $2,010,000) (–0–)
Remaining § 179 deduction $212,000
§ 179 deduction allowed due to business income limitation $ 5,600
§ 179 deduction carryforward ($212,000 − $5,600) $206,400
9. (LO 7) The law places special limitations on cost recovery deductions for passenger automobiles. The
luxury auto limits are imposed before any percentage reduction for personal use. The cost recovery
limitations are maximum amounts. If the regular MACRS calculation produces a lesser amount of cost
recovery, the lesser amount is used.
Year MACRS Amount Recovery Limitation Deduction Allowed
2016 $5,040 $2,212 $2,212
($36,000 × .20 × 70%) ($3,160 × 70%)
2017 $8,064 $3,570 $3,570
($36,000 × .32 × 70%) ($5,100 × 70%)
10. (LO 9) Percentage depletion (also referred to as statutory depletion) uses a specified percentage
provided by the Code. The percentage varies according to the type of mineral interest involved. The
rate is applied to the gross income from the property, but in no event may percentage depletion exceed
50% of the taxable income from the property before the allowance for depletion.
Gross income $340,000
Less: Other expenses (229,000)
Taxable income before depletion $111,000
Depletion allowance $ 47,6001
1
[The lesser of $47,600 (14% × $340,000) or $55,500 (50% × $111,000)].
PROBLEMS
11. (LO 2)
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5-4 2017 Essentials of Taxation/Solutions Manual
Because Duck is an accrual basis taxpayer, it may accrue and deduct in 2016 the costs of the performers
of $100,000 even though it is not paid until January 5, 2017 (i.e., the economic performance test is
satisfied). However, the cleaning cost of $10,000 may not be deducted until 2017 when the services are
performed (i.e., at that time, the economic performance test is satisfied).
12. (LO 2) Code § 267 defines “family” to include the taxpayer’s ancestors, descendants, spouse and
siblings. Therefore, the following family members would be considered related parties:
Father
Brother
Grandson
Code § 267 also includes as related parties a corporation and a shareholder who owns more than 50
percent of the corporation’s outstanding stock. Therefore, a corporation and a 55 percent shareholder
would be considered related parties.
13. (LO 2, 3) Robin Corporation can take a deduction for interest of $2,800 in 2016 on the loan from Peter
but must defer the deduction of $2,800 on the loan from Isabelle until 2017, when it is paid. Both
Isabelle and Peter have interest income in 2017 when it is received. The reason for the different
treatment is that Peter owns his 19% plus (by attribution) Isabelle’s 26% for a total of 45%. Because
this is not greater than 50%, he is not a related party with respect to Robin.
Isabelle, however, owns her shares (26%) plus (by attribution) her husband’s shares (19%), her father’s
shares (25%), and her mother’s shares (15%) for a total of 85% ownership. Section 267 disallows the
deduction for the accrued expense in 2016 because Isabelle and Robin are related parties.
14. (LO 2, 3)
a. Brittany’s $24,000 loss ($160,000 amount realized − $184,000 adjusted basis) is not deductible
due to § 267.
b. If the stock is sold for $190,000, Ridge’s recognized gain is $6,000 [$190,000 (sales price) less
$160,000 (basis), reduced by the $24,000 loss that previously was not allowed to Brittany].
If the stock is sold for $152,000, an $8,000 loss [$152,000 (sales price) less $160,000 (basis)]
is recognized by Ridge. The $24,000 loss that was realized by Brittany is not deductible by
either Brittany or Ridge and is lost permanently.
If the stock is sold for $174,000, there is no recognized gain to Ridge [$174,000 (sales price)
less $160,000 (basis), reduced by $14,000 of the $24,000 loss that previously was not
recognized by Brittany]. The remaining $10,000 of unrecognized loss is lost permanently as a
deduction for both Brittany and Ridge.
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Business Deductions 5-5
As you requested in your note, I am providing you with the tax consequences of the proposed
sale of stock to your son Ridge. Although you would have a potential loss of $24,000 ($160,000
selling price − $184,000 cost), you would not be able to recognize this loss on your tax return.
The tax law disallows the recognition of losses between certain related parties.
If you do sell the stock to Ridge, his tax basis for calculating gain or loss on a subsequent sale by
him would be his cost of $160,000. However, if he should sell it at a gain, he could use as much of
your $24,000 disallowed loss as necessary to reduce his gain to zero.
From a planning perspective, you could recognize the $24,000 loss on your tax return if you
were to sell the stock to an unrelated party rather than selling it to Ridge.
If you would like to discuss this further, please let me know.
Sincerely,
Ellen Allen, CPA
Tax Partner
15. (LO 2, 3)
a. Amount realized $12,000
Adjusted basis (17,000)
Realized loss ($ 5,000)
Recognized loss $ –0–
Bonnie and Phillip are related parties under § 267. Therefore, Bonnie’s realized loss of $5,000
is disallowed. Phillip’s adjusted basis for the stock is his cost of $12,000.
b. Amount realized $70,000
Adjusted basis (85,000)
Realized loss ($15,000)
Recognized loss ($15,000)
Amos and Boyd are not related parties under § 267. Therefore, Amos’s realized loss of $15,000
is recognized. Boyd’s adjusted basis for the land is his cost of $70,000.
c. Amount realized $19,000
Adjusted basis (20,000)
Realized loss ($ 1,000)
Recognized loss $ –0–
Susan and her wholly owned corporation are related parties under § 267 (i.e., she owns greater
than 50% in value of the outstanding stock). Therefore, Susan’s realized loss of $1,000 is
disallowed. The corporation’s adjusted basis for the bond is its cost of $19,000.
d. Amount realized $18,500
Adjusted basis (20,000)
Realized loss ($ 1,500)
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5-6 2017 Essentials of Taxation/Solutions Manual
16. (LO 2, 3) A corporation that uses the accrual method cannot claim a deduction for an expense
involving a related party (e.g., a more than 50% shareholder) until the recipient reports that amount
as income. Lupe, a cash basis taxpayer, must report the $100,000 bonus in 2017, the year he
receives the payment. Jasper Corporation may deduct the $100,000 bonus in 2017, the year Lupe is
required to report it as income.
17. (LO 2, 3)
a. Under the cash method of accounting, the salaries are deductible in the year that they are paid
by Broadbill. Thus, Broadbill deducts $440,000 ($220,000 × 2), the amount of salaries paid
by the corporation in 2016. The $40,000 of salaries paid by Broadbill in 2017 is deductible
by the corporation in 2017.
b. An accrual method corporation cannot claim a deduction for an accrual with respect to a related
party (e.g., more-than-50% shareholder). Instead, the deduction is deferred until such time the
recipient reports that amount as income. Thus, Broadbill deducts $460,000 [$220,000 (salary
paid in 2016 to related party Marcia) + $240,000 (salary paid and accrued to unrelated party
Zack)]. The $20,000 of Marcia’s 2016 salary that is accrued by Broadbill on December 31, 2016,
is deductible by the corporation in 2017 (the year it is paid to Marcia).
18. (LO 3) The two issues involved are whether the payment should be made and, if made, whether it is
deductible. If the payment was made to the representatives of a U.S. company, it would be a bribe. It
not only would be nondeductible but also could result in criminal charges. If the payment is made to
the representative of the foreign company, more than likely it would be an accepted trade practice in
that country. In this case, because the payment would not violate the U.S. Foreign Corrupt Practices
Act of 1977, it would be deductible. If the payment did violate the U.S. Corrupt Practices Act of 1977,
it would not be deductible.
19. (LO 3) Even though this is an illegal business, expenditures that are ordinary, necessary, and reasonable
are deductible. The bribes paid to city employees (a.) and kickbacks to police (d.) are not deductible
because they violate public policy. All of the other items are deductible (b., c., e., f., g., and h.).
20. (LO 3) From a legal perspective, Cardinal is responsible for having its drivers break the law by
speeding. The speeding fines that are levied are therefore not deductible by Cardinal. On the other hand,
the salaries paid to the suspended drivers are deductible by Cardinal.
From an ethical perspective, a case can be made both for and against having the drivers drive at
excessive speeds. Supporting the “for” perspective are the reasons mentioned by Cardinal and the fact
that Cardinal takes care of (i.e., continues the driver’s salary during the suspension period) its
employees. Supporting the “against” perspective are the following:
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Business Deductions 5-7
22. (LO 3) Lobbying expenses generally are not deductible. Therefore, if Melissa pays the $1,500 to a
professional lobbyist, the payment is not deductible. However, a de minimis exception provides that in-
house lobbying expenditures not exceeding $2,000 per year can be deducted. Thus, if Melissa spends
the $1,500 on in-house lobbying expenditures, she can deduct this amount. Note that if the in-house
expenditures had exceeded $2,000, none of the in-house expenditures could have been deducted.
23. (LO 3) The tax issue is whether Ella will be able to deduct the loss on the sale of the stock. If the
transferee is a related party under § 267, the realized loss is disallowed. Otherwise, the realized loss is
recognized.
The gift to the other relative has no effect on the sales transaction. Although no income tax
consequences result, the imposition of a Federal gift tax should be considered.
24. (LO 3)
a. Although Jarret receives interest payments of $3,800, this entire amount is excluded from his
gross income. Interest on municipal bonds is tax-exempt.
b. None of Jarret’s interest payments of $4,900 on the loan can be deducted. The proceeds of the
loan were used to purchase tax-exempt bonds. Consequently, the interest expense deduction is
disallowed. Likewise, none of the principal payments of $1,100 can be deducted because this
is merely the payment of a liability.
25. (LO 3) All $41,500 of the expenditures are startup expenditures. Egret can elect under § 195 to
currently write off the first $5,000 and to amortize the remaining amount of such expenditures over
a 180-month period beginning with the month in which it begins business (i.e., July 1, 2016). Thus,
Egret’s deduction in 2016 for startup expenditures is $6,217 {$5,000 + $1,217 [($41,500 – $5,000)
÷ 180 months 6 months]}. Egret makes the § 195 election simply by claiming the deduction on its
2016 tax return. (If Egret decides to forgo the § 195 election, the $41,500 must be capitalized
and is deductible only when the corporation ceases to do business and liquidates.)
26. (LO 3) Even though Nancy decides not to pursue the expansion of her hotel chain into another city, the
investigation expenses of $35,000 are deductible in the current year. Because Nancy is in the hotel
business, all investigation expenses associated with the hotel business are deductible in the year paid or
incurred. Because Nancy was not in the restaurant business, she can deduct only part of these
investigation expenses. Of the $53,000, an amount of $2,000 [$5,000 − $3,000 (reduction for excess
over $50,000)] can be immediately expensed. The balance of $51,000 ($53,000 − $2,000) is amortized
over a period of 180 months at the rate of $283 per month ($51,000 ÷ 180) commencing in September
(the month the business is started). Consequently, the total deduction for the year is $35,000 for the hotel
investigation + $3,132 [$2,000 + ($283 × 4 months)] for the restaurant investment, or a total of $38,132.
27. (LO 4)
a. 2016
Salaries $500,000
Materials 90,000
Insurance 8,000
Utilities 6,000
Equipment depreciation 15,000
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5-8 2017 Essentials of Taxation/Solutions Manual
b. The research and experimental expenditures are amortized over a 60-month period beginning
with the month in which the taxpayer first realizes benefits from the experimental expenditures
(i.e., July 2018 for Blue Corporation). The monthly amortization is $22,033 ($1,322,000 ÷ 60).
2016
No deduction for research and experimental expenditures.
2017
No deduction for research and experimental expenditures.
2018
Deduction for research and experimental expenditures:
$22,033 × 6 months = $132,198
28. (LO 5) Sarah’s DPAD is $30,000 [9% × $350,000 (the smaller of $350,000 modified AGI or $400,000
QPAI)] [not to exceed $30,000 (50% × $60,000 of W–2 wages)].
29. (LO 5)
a. The DPAD is $200,000 (50% × $400,000 associated W–2 wages), which is less than $270,000
(9% × $3,000,000).
b. Because the wage base limits the deduction, Rose may want to outsource less of its work.
30. (LO 6) Gray Corporation should defer the gift of the land until 2017. This would allow Gray to fully
deduct in 2016 the carryover contribution amount of $75,000. If, instead, Gray gifted the land in
2016, the corporation would lose any otherwise allowable deduction as to the $75,000 carryover
amount. This occurs because current year gifts are applied against the taxable income limitation before
application of any carryover amounts. Thus, the taxable income limitation for 2016 would be
completely exhausted by the gift of land in 2016. Since 2016 represents the fifth and last year of the
carryover period, a gift of the land in 2016 precludes any deduction for the $75,000. A gift of
appreciated land held for more than one year as an investment results in a charitable deduction equal
to the land’s fair market value (subject to the taxable income limitation).
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Business Deductions 5-9
32. (LO 6) In order to be deductible by an accrual basis corporation in the year authorized by its
board of directors, a charitable contribution must be paid within 3 1/2 months of the end of the
year of authorization (April 15, 2017, in this case). Because payment was made within the required
time period, the charitable contribution is deductible in 2016.
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5-10 2017 Essentials of Taxation/Solutions Manual
33. (LO 6) The total amount of Aquamarine’s charitable deduction for the year is $118,500. The painting is
capital gain property, but it is tangible personal property which was not used for a purpose related to the
qualified organization’s exempt function. Thus, the amount of the contribution is limited to the painting’s
basis, or $15,000. The Apple stock is capital gain property and the amount of the contribution is the
stock’s fair market value, or $90,000. The canned groceries are ordinary income property but the donation
qualifies for the enhanced deduction for corporate contributions of inventory. As such, the amount of the
contribution of the inventory is equal to the lesser of (1) the sum of the property’s basis plus 50% of the
appreciation on the property, or (2) twice the property’s basis. Thus, the amount of the contribution of the
canned groceries is $13,500 [$10,000 (basis) + 0.5($17,000 – $10,000)].
I have evaluated the proposed alternatives for your 2016 year-end contribution to the University of
Maine (University). I recommend that you sell the Brown Corporation stock and donate the
proceeds to the University. The four alternatives are discussed below.
Donation of cash, the unimproved land, or the Brown Corporation stock each will result in a $200,000
charitable contribution deduction. Donation of the Maize Corporation stock will result in only a
$140,000 charitable contribution deduction.
Contribution of the Brown Corporation stock will result in a less desirable outcome from a tax
perspective. However, you will benefit in two ways if you sell the stock and give the $200,000 in
proceeds to the University. Donation of the proceeds will result in a $200,000 charitable contribution
deduction. In addition, sale of the stock will result in a $160,000 long-term capital loss. If Jay
Corporation had capital gains of at least $160,000 and paid corporate income tax in the past three
years, the entire loss can be carried back and Jay will receive tax refunds for the carryback years. If
Jay Corporation had no capital gains in the carryback years, the capital loss can be carried forward
and offset against capital gains of the corporation for up to five years.
Jay Corporation should make the donation in time for the ownership to change hands before the end
of the year. Therefore, I recommend that you notify your broker immediately so there will be no
problem in completing the donation on a timely basis.
I will be pleased to discuss my recommendation in further detail if you wish. Please call me if you
have questions. Thank you for consulting my firm on this matter. We look forward to serving you in
the future.
Sincerely,
Richard Stinson, CPA
Note to instructor: The land and stock are “unrelated use property” but they are not “tangible personal
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Business Deductions 5-11
property.”
35. (LO 7)
Cost of asset $200,000
Less: Greater of allowed and allowable cost recovery:
2014 $ 910
2015 7,272 (8,182)
Basis at the end of 2015 $191,818
Less: Cost recovery for 2016 ($200,000 × .03636 × .5/12) (303)
Basis on date of sale $ 191,515
Loss on sale of asset ($180,000 − $191,515) ($ 11,515)
36. (LO 7)
a. 2016
MACRS cost recovery ($200,000 × 20%) (Exhibit 5.4) $40,000
b. 2017
MACRS cost recovery [$200,000 × 32% (Exhibit 5.4) × 1/2] $32,000
37. (LO 7) The mid-quarter convention must be used because the cost of the computers acquired in the
fourth quarter exceeds 40% of the cost of all the personal property acquired during the year
($70,000/$150,000 = 47%).
Furniture (7-year class property)
MACRS cost recovery
[$40,000 × .1785 (Exhibit 5.5)] $ 7,140
Trucks (5-year class property)
MACRS cost recovery
[$40,000 × .15 (Exhibit 5.5)] 6,000
38. (LO 7)
39. (LO 7) The building’s depreciable basis is $1,300,000 [$1,600,000 (cost) − $300,000 (land)].
a. 2016 $1,300,000 × .01970 (Exhibit 5.6) = $25,610
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5-12 2017 Essentials of Taxation/Solutions Manual
($500,000 − $200,000)
MACRS cost recovery
[($400,000 − $300,000) × .1429] 14,290
Total deduction $514,290
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Business Deductions 5-13
e. If Lori chooses not to use the § 179 expense election, the present value of the tax savings
generated from using MACRS deductions is $131,637. As a result, the present value of the tax
savings from using the § 179 deduction on the 7-year asset is $15,958 ($147,595 less $131,637).
41. (LO 7)
Section 179 limit $500,000
Cost recovery for 7-year class assets
[($600,000 − $500,000) × .1429] $ 14,290
Income limitation
Income before § 179 and cost recovery $250,000
Cost recovery ($95,000 + $14,290) (109,290)
Income before § 179 amount $140,710
42. (LO 7)
2015
Section 179 expense $500,000
Additional first-year depreciation
[($550,000 − $500,000) × .50] 25,000
MACRS cost recovery
[($550,000 − $500,000 − $25,000) × .1429] 3,573
Total deduction $528,573
2016
MACRS cost recovery
[($550,000 − $500,000 − $25,000) × .2449] $ 6,123
Total deduction $ 6,123
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5-14 2017 Essentials of Taxation/Solutions Manual
44. (LO 7) Because the car is a used car, it is not eligible for additional first-year depreciation, if available.
MACRS cost recovery:
Cost $25,000
Statutory percentage (mid-quarter convention) × 5%
Cost recovery but subject to the limitation $ 1,250
Recovery limit (limited to $3,160*) $ 1,250
Less: Personal usage (20% × $1,250) (250)
Cost recovery $ 1,000
*These cost recovery limits are indexed annually. The 2015 amounts are used.
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Business Deductions 5-15
45. (LO 7)
2015
Additional first-year depreciation ($20,000 × 50%) $10,000
MACRS cost recovery [($20,000 − $10,000) × 20%] 2,000
Limited to $11,160* ($3,160 + $8,000) $12,000
2016
($10,000 × .32) = $3,200 (limited to $5,100*) $3,200
*These cost recovery limits are indexed annually. The 2015 amounts are used.
47. (LO 7)
For regular income tax liability
MACRS cost recovery ($16,000 × .20) $3,200
For AMT liability
($16,000 × .15) $2,400
48. (LO 7)
a. Using ADS over the first three years generates $44,870 of depreciation (versus $56,270 using
MACRS). The total tax cost of this difference is $3,192, and the PV of this tax cost is $3,031.
Tax Cost PV PV of Tax
Year ADS MACRS Difference (@ 28%) Factor Cost
1 $10,710 $14,290 ($ 3,580) ($1,002) 1.0000 ($1,002)
2 19,130 24,490 (5,360) (1,501) 0.9434 (1,416)
3 15,030 17,490 (2,460) (689) 0.8900 (613)
Total $44,870 $56,270 ($11,400) ($3,192) ($3,031)
b. Over the life of the asset, total depreciation is the same (and the overall tax cost or savings is
zero). However, the present value of tax savings generated via ADS in the later years of the
asset’s life is not sufficient to overcome the present value of the tax cost of this choice in the
asset’s early years. Overall, the present value of the tax cost of using ADS (versus MACRS) is
$688.
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que lo que su padre Fileno había
dicho era verdad, y cuanto más
imaginó en ello, más lo tuvo por
cierto. Tanto que bravo y
desesperado, ansí por el engaño
que de Silveria había recebido
como por el que sospechaba que
yo le había hecho, se fué de la
aldea y nunca más ha parescido.
Yo que supe de su partida y la
causa della por relación de
algunos pastores amigos suyos, á
quien él había dado larga cuenta
de todo, me salí del aldea por
buscarle, y mientras viva no
pararé hasta hallar mi dulce
esposo, para darle mi disculpa,
aunque sepa después morir á sus
manos. Mucho ha que ando
peregrinando en esta demanda, y
por más que en todas las
principales aldeas y cabañas de
pastores he buscado, jamás la
fortuna me ha dado noticia de mi
Montano. La mayor ventura que
en este viaje he tenido fué, que
dos días después que partí de mi
aldea hallé en un valle la traidora
Silveria, que sabiendo el
voluntario destierro de Montano,
iba siguiéndole, por descubrirle la
traición que le había hecho y
pedirle perdón por ella,
arrepentida de haber cometido
tan horrenda alevosía. Pero hasta
entonces no le había hallado, y
como á mí me vido, me contó
abiertamente cómo había
passado el negocio, y fué para mí
gran descanso saber la manera
con que se nos había hecho la
traición. Quise dalle la muerte con
mis manos, aunque flaca mujer,
pero dejé de hacerlo, porque sólo
ella podía remediar mi mal
declarando su misma maldad.
Roguéle con gran priessa fuesse
á buscar á mi amado Montano
para dalle noticia de todo el
hecho, y despedíme della para
buscarle yo por otro camino.
Llegué hoy á este bosque, donde
convidada de la amenidad y
frescura del lugar, hice assiento
para tener la siesta; y pues la
fortuna acá por mi consuelo os ha
guiado, yo le agradezco mucho
este favor, y á vosotros os ruego,
que pues es ya casi medio día, si
possible es, me hagáis parte de
vuestra graciosa compañía,
mientras durare el ardor del sol,
que en semejante tiempo se
muestra riguroso. Diana y
Marcelio holgaron en extremo de
escuchar la historia de Ismenia y
saber la causa de su pena.
Agradesciéronle mucho la cuenta
que les había dado de su vida, y
diéronle algunas razones para
consuelo de su mal,
prometiéndole el possible favor
para su remedio. Rogáronle
también que fuesse con ellos á la
casa de la sabia Felicia, porque
allí sería possible hallar alguna
suerte de consolación. Fueron
assí mesmo de parescer de
reposar allí, en tanto que durarían
los calores de la siesta, como
Ismenia había dicho. Pero como
Diana era muy plática en aquella
tierra, y sabía los bosques,
fuentes, florestas, lugares
amenos y sombríos della, les dijo
que otro lugar había más ameno y
deleitoso que aquel, que no
estaba muy lejos, y que fuessen
allá, pues aún no era llegado el
medio día. De manera que
levantándose todos, caminaron
un poco espacio, y luego llegaron
á una floresta donde Diana los
guió; y era la más deleitosa, la
más sombría y agradable que en
los más celebrados montes y
campañas de la pastoral Arcadia
puede haber. Había en ella muy
hermosos alisos, sauces y otros
árboles, que por las orillas de las
cristalinas fuentes, y por todas
partes con el fresco y suave
airecillo blandamente movidas,
deleitosamente murmuraban. Allí
de la concertada harmonía de las
aves, que por los verdes ramos
bulliciosamente saltaban, el aire,
tan dulcemente resonaba, que los
ánimos, con un suave regalo,
enternescia. Estaba sembrada
toda de una verde y menuda
hierba, entre la cual se
levantaban hermosas y variadas
flores, que con diversos matices
el campo dibujando, con suave
olor el más congojado espíritu
recreaban. Allí solían los
cazadores hallar manadas
enteras de temerosos ciervos, de
cabras montesinas y de otros
animales, con cuya prisión y
muerte se toma alegre
pasatiempo. Entraron en esta
floresta siguiendo todos á Diana,
que iba primera y se adelantó un
poco para buscar una espessura
de árboles, que ella para su
esposo en aquel lugar tenía
señalada, donde muchas veces
solía recrearse. No habían
andado mucho, cuando Diana
llegando cerca del lugar que ella
tenía por el más ameno de todos,
y donde quería que tuviessen la
siesta, puesto el dedo sobre los
labios, señaló á Marcelio y á
Ismenia que viniessen á espacio y
sin hacer ruido. La causa era,
porque había oído dentro aquella
espessura cantos de pastores. En
la voz le parescieron Tauriso y
Berardo, que por ella entrambos
penados andaban, como está
dicho. Pero por sabello más
cierto, llegándose más cerca un
poco por entre unos acebos y
lantiscos, estuvo acechando por
conoscellos, y vido que eran ellos
y que tenían allí en su compañía
una muy hermosa dama, y un
preciado caballero, los cuales,
aunque parescían estar algo
congojados y mal tratados del
camino, pero todavía en el gesto
y disposición descubrían su valor.
Después de haber visto los que
allí estaban, se apartó, por no ser
vista. En esto llegaron Marcelio é
Ismenia, y todos juntos se
sentaron tras unos jarales, donde
no podían ser vistos y podían oir
distincta y claramente el cantar de
los pastores, cuyas voces, por
toda la floresta resonando,
movían concertada melodía,
como oiréis en el siguiente libro.
Terços esdruccioles.
BERARDO
Tauriso, el fresco viento, que
alegrándonos
murmura entre los árboles
altíssimos,
la vista y los oídos
deleitándonos;
Las chozas y sombríos
ameníssimos;
las cristalinas fuentes, que
abundancia
derraman de licores
sabrosíssimos;
La colorada flor, cuya
fragrancia
á despedir bastara la
tristicia,
que hace al corazón más
fiera instancia:
No vencen la braveza y la
malicia
del crudo rey, tan áspero y
mortífero,
cuyo castigo es pura sin
justicia.
Ningún remedio ha sido
salutífero
á mi dolor, pues siempre
enbraveciéndose
está el veneno y tóxico
pestífero.
TAURISO
Al que en amores anda
consumiéndose,
nada le alegrará: porque
fatígale
tal mal, que en el dolor vive
muriéndose.
Amor le da más penas, y
castígale,
cuando en deleites anda
recreándose,
porque él á suspirar contino
oblígale.
Las veces que está un ánima
alegrándose,
le ofresce allí un dolor, cuya
memoria
hace que luego vuelva á
estar quejándose.
Amor quiere gozar de su
victoria,
y al hombre que venció,
mátale ó préndele,
pensando en ello haber
famosa gloria.
El preso á la fortuna entrega, y
véndele
al gran dolor, que siempre
está matándole,
y al que arde en más
ardiente llama enciéndele.
BERARDO
El sano vuelve enfermo,
maltratándole,
y el corazón alegre hace
tristíssimo,
matando el vivo, el libre
captivándole.
Pues, alma, ya que sabes
cuán bravíssimo
es este niño Amor, sufre y
conténtate
con verte puesta en un lugar
altíssimo.
Rescibe los dolores, y
preséntate
al daño que estuviere
amenazándote,
goza del mal y en el dolor
susténtate.
Porque cuanto más fueres
procurándote
medio para salir de tu
miseria,
irás más en los lazos
enredándote.
TAURISO
En mí halla Cupido más
materia
para su honor, que en
cuantos lamentándose
guardan ganado en una y
otra Hesperia.
Siempre mis males andan
aumentándose,
de lágrimas derramo mayor
copia
que Biblis cuando en fuente
iba tornándose.
Extraño me es el bien, la pena
propia,
Diana, quiero ver, y en vella
muérome,
junto al tesoro estó, y muero
de inopia.
Si estoy delante della, peno y
quiérome
morir de sobresalto y de
cuidado,
y cuando estoy ausente,
desespérome.
BERARDO
Murmura el bosque y ríe el
verde prado,
y cantan los parleros
ruiseñores;
mas yo en dos mil tristezas
sepultado.
TAURISO
Espiran suave olor las tiernas
flores,
la hierba reverdesce al
campo ameno;
mas yo viviendo en ásperos
dolores.
BERARDO
El grave mal de mí me tiene
ajeno,
tanto que no soy bueno
para tener diez versos de
cabeza.
TAURISO
Mi lengua en el cantar siempre
tropieza,
por esso, amigo, empieza,
algún cantar de aquellos
escogidos,
los cuales estorbados con
gemidos,
con lloro entrerompidos,
te hicieron de pastores
alabado.
BERARDO
En el cantar contigo
acompañado,
iré muy descansado;
respóndeme. Mas no sé qué
me cante.
TAURISO
Di la que dice: Estrella
radiante,
ó la de: O triste amante,
ó aquella: No sé como se
decía,
que la cantaste un día
bailando con Diana en el
aldea.
BERARDO
No hay tigre ni leona que no
sea
á compassión movida
de mi fatiga extraña y
peligrosa;
mas no la fiera hermosa,
fiera devoradora de mi vida.
TAURISO
Fiera devoradora de mi vida,
¿quién si no tú estuviera
con la dureza igual á la
hermosura?
y en tanta desventura
¿cómo es possible, ay triste,
que no muera?
BERARDO
¿Cómo es possible, ay triste,
que no muera?
dos mil veces muriendo;
¿mas cómo he de morir
viendo á Diana?
El alma tengo insana:
cuanto más trato Amor,
menos le entiendo.
TAURISO
Cuanto más trato Amor,
menos le entiendo,
que al que le sirve mata,
y al que huyendo va de su
cadena,
con redoblada pena
las míseras entrañas le
maltrata.
BERARDO
Pastora, á quien el alto cielo
ha dado
beldad más que á las rosas
coloradas,
más linda que en Abril el
verde prado,
do están las florecidas
matizadas,
ansí prospere el cielo tu
ganado,
y tus ovejas crezcan á
manadas,
que á mí, que á causa tuya
gimo y muero,
no me muestres el gesto
airado y fiero.
TAURISO
Pastora soberana, que
mirando
los campos y florestas
asserenas,
la nieve en la blancura
aventajando
y en la beldad las frescas
azucenas,
ansí tus campos vayan
mejorando,
y dellos cojan fruto á manos
llenas,
que mires á un pastor, que
en solo verte
piensa alcanzar muy
venturosa suerte.