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Spears Company's Delivery Truck Was Destroyed in a flOod

Question 68

Multiple Choice

Spears Company's delivery truck was destroyed in a flood. fte insurance company paid Spears $20,000 for the delivery truck. fte delivery truck had an adjusted basis of $24,000 at the time of the flood. Within 10 days after receiving the insurance proceeds for the destruction of the delivery truck, Spears bought another delivery truck that cost $19,000. How much gain or loss does Spears recognize on the involuntary conversion of its delivery truck?


A) $1,000 gain
B) $3,000 loss
C) $4,000 loss
D) $24,000 loss

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