大全－III－8

wltcharlotte

8. State X’s income-averaging law allows a portion of one’s income to be taxed at lower rate than the rate based on one’s total taxable income. To use income averaging, the taxpayer must have earned taxable income for a particular year that exceeds 140 percent of his or her average taxable income for the previous three years. People using income averaging owe less tax for that year than they would without income averaging.

Which of the following individuals would be most seriously affected if income averaging were not permitted in computing the taxes owed for current year?

(A) Individuals whose income has steadily decreased for the past three years

(B) Individuals whose income increased by 50 percent four years ago and has remained the same since then

(C) Individuals whose income has doubled this year after remaining about the same for five years

(D) Individuals who had no income this year, but did in each of the previous three years（C）

(E) Individuals who are retired and whose income has remained about the same for the past ten years

C选项 虽然double 但是没有达到规定的140%啊？
请NN们指导

wltcharlotte

有没有人知道呢？谢谢  我知道其他答案都不对，但是C也不是很严谨啊？

FindNeverland

C) Individuals whose income has doubled this year after remaining about the same for five years

来看看要获得税减免要啥条件。题目说，这人必须工资大于前三年平均数的1.4倍。

楼主看看C啊，这人很倒霉，今年涨工资，而且接下来五年都会保持这个工资，那么他很有可能符合这个条件（大于前三年平均数）。假设他符合条件，一旦取消了他就很惨了。

的确这个选项不严谨，没说是不是大于1.4，但是其它选项的人根本就不能enjoy这个特权，那么取消不取消也跟他们没关系了，所以选C