In 2018, Cindy Is Married and Files a Joint Return

question 67

Multiple Choice

In 2018, Cindy is married and files a joint return. She operates a sole proprietorship in which she materially participates. Her proprietorship generates gross income of $225,000 and deductions of $525,000, resulting in a loss of $300,000. What is Cindy's excess business loss for the year?

• A) $-0-.
• B) $30,000.
• C) $250,000.
• D) $280,000.
• E) None of the above.

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Definitions:

Ankle-Brachial Index (ABI)

A calculated number that indicates the amount of arterial blood flow to the extremity.

Systolic Pressure

The pressure of the blood against the arterial walls when the ventricles of the heart contract.

Dorsalis Pedis

The artery located on the top of the foot which can be palpated for assessing cardiac circulation.

Respiratory Distress Syndrome (RDS)

A medical condition often seen in premature infants, characterized by difficulty breathing due to undeveloped lungs.