Wesley, who is single, listed his personal residence with a

Wesley, who is single, listed his personal residence with a real estate agent on March 3, 2015, at a price of $390,000. He rejected several offers in the $350,000 range during the summer. Finally, on August 16, 2015, he and the purchaser signed a contract to sell for $363,000. The sale (i.e., closing) took place on September 7, 2015. The closing statement showed the following disbursements:

Real estate agent’s commission……………………$ 21,780

Appraisal fee…………………………………………….600

Exterminator’s certificate………………………………..300

Recording fees…………………………………………..800

Mortgage to First Bank……………………………..305,000

Cash to seller…………………………………………34,520

Wesley’s adjusted basis for the house is $200,000. He owned and occupied the house for seven years. On October 1, 2015, Wesley purchases another residence for $325,000.

a. Calculate Wesley’s recognized gain on the sale.

b. What is Wesley’s adjusted basis for the new residence?

c. Assume instead that the selling price is $800,000. What is Wesley’s recognized gain? His adjusted basis for the new residence?

 

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