LMNO Corporation was formed in 2008. Itreported net income (loss)

LMNO was formed in 2008. It reported net income (loss) over the 2008 through 2014 tax years, before accounting for any net operating losses, as follows:

2008………………………$ (4,000)

2009………………………$ 19,000

2010………………………$ 23,000

2011…………………….$ (31,000)

2012………………………$ 11,000

2013……………………..$ ( 8,000)

2014………………………..$ 3,000

a. Determine annual taxable income after accounting for any net operating losses for 2008 to 2014, assuming the does not waive the carryback period. Also determine any NOL carryforward to 2015.

b. Determine annual taxable income after accounting for any net operating losses for 2008 to 2014, assuming the waives the carryback period. Also determine any NOL carryforward to 2015.

 

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