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美国CPA习题：Regulation
谁说学海无涯“苦”作舟，做题亦可以让你获得满足感，自我认知和自我认同，正保会计网校整理了USCPA《REG》习题，让您在考试复习的道路上更加得心应手！
Taylor, an unmarried taxpayer, had $90,000 in adjusted gross income for the current year. During the current year, Taylor donated land to a church and made no other contributions. Taylor purchased the land 15 years ago as an investment for $14,000. The land's fair market value was $25,000 on the day of the donation. What is the maximum amount of charitable contribution that Taylor may deduct as an itemized deduction for the land donation for the current year?
A. $11,000
B. $25,000
C. $0
D. $14,000
【正确答案】B
【答案解析】 Choice "b" is correct. Individual taxpayers may deduct the FMV of property donated to charity. The limit is 30% of the taxpayer's AGI (30% × $90,000 = $27,000). The FMV of the property is $25,000 and is within the allowable amount.
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