Assume the same facts as in Problem 1:9-53, except that

Assume the same facts as in Problem 1:9-53, except that Becky and Ken are not related and that under the terms of the loan Ken agrees to repay Becky the $5,000 plus interest (at a reasonable stated rate) over a five-year period. What is Becky’s bad debt deduction for 2019? For 2020?

Problem 1:9-53

During 2018, Becky loans her brother Ken $5,000, which he in-tends to use to establish a small business. Because Ken has no other assets and needs cash to establish the business, the agreement provides that Ken will repay the debt if (and when) sufficient funds are generated from the business. Becky and Ken do not establish an interest rate. The business is unsuccessful, and Ken is forced to file for bankruptcy in 2019. By the end of 2019, it is estimated that the creditors will receive only 20% of the amount owed. In 2020 the bankruptcy proceedings are closed, and the creditors receive 10% of the amount due on the debt. What is Becky’s bad debt deduction for 2019? For 2020?

 

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