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On June 1, 2018, Blue Co

Question 71

Multiple Choice

On June 1, 2018, Blue Co. distributed to its common stockholders 200,000 outstanding common shares of its investment in Red Inc, an unrelated party. The book value on Blue's books of Red's $1 par common stock was $2 per share. Immediately after the declaration, the market price of Red's stock was $2.50 per share. In its income statement for the year ended June 30, 2018, what amount should Blue report as gain before income taxes on disposal of the stock?


A) $0.
B) $100,000.
C) $400,000.
D) $500,000.

Correct Answer:

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