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Concepts in Federal Taxation 2016 23Rd Edition Murphy Test Bank Full Chapter PDF
Concepts in Federal Taxation 2016 23Rd Edition Murphy Test Bank Full Chapter PDF
2. The Big Easy Company leases a luxury box and purchases 20 tickets to the New Orleans Saints home games. The entire
amount is deductible as an entertainment expense as long as all the requirements are met.
a. True
b. False
ANSWER: False
3. A taxpayer may use either the actual cost method or the standard mileage rate for deducting auto expenses.
a. True
b. False
ANSWER: True
4. The actual cost method is a more-flexible way to compute the auto expense deduction and often results in a larger tax
savings.
a. True
b. False
ANSWER: True
5. To be away overnight requires the taxpayer to be away from their tax home for more than 24 hours.
a. True
b. False
ANSWER: False
7. To be deductible, employee compensation must be for services actually performed by the employee and the amount
must be reasonable.
a. True
b. False
ANSWER: True
8. Business and nonbusiness bad debts are both deductible as a short-term capital loss.
a. True
b. False
ANSWER: False
9. Discovery, Inc., a cash-basis consulting firm, can deduct a twelve-month insurance premium in the year the premium is
paid even though the policy remains in effect into the following year.
a. True
b. False
ANSWER: True
10. Legal expenses are generally deductible if they have a business purpose; they are generally not deductible if they
originate from a personal transaction.
a. True
b. False
ANSWER: True
11. If an employer reimbursement plan is an accountable plan, for an expense that is fully reimbursed the employee does
not have to report either the expense or the reimbursement .
a. True
b. False
ANSWER: True
12. 50% of the self-employment tax is deductible as a miscellaneous itemized deduction from adjusted gross income.
a. True
b. False
ANSWER: False
13. In 2015, a husband and wife who are less than 50 and qualify may contribute $12,000 to two separate IRA accounts as
long as their total income exceeds $12,000. The total amount contributed to each account cannot exceed $6,000.
a. True
b. False
ANSWER: False
15. For moving expenses to be deductible the distance test must be met, which requires that the commuting distance from
the old residence to the new job must be 50 miles further than the commuting distance was to the old job.
a. True
b. False
ANSWER: True
16. Donald had a party to publicize the opening of his new accounting office. He invited community and business leaders
to his office where food and beverage of $4,000 was served along with $1,000 of entertainment. How much of the total
cost can Donald deduct?
a. $- 0 -
b. $2,500
c. $3,000
d. $4,500
e. $5,000
ANSWER: b
17. Larry is a self-employed insurance salesperson. He decides to take his best customer to a Pacers basketball game.
Larry is able to buy two floor seat tickets for $500 each. The face amount of the tickets is $200 each. How much of the
total cost can Larry deduct?
a. $- 0 -
b. $ 200
c. $ 400
d. $ 500
e. $1,000
ANSWER: b
18. The Wondercress Advertising agency rents a skybox at the Metrodome where the Minnesota Vikings plays its home
games. The cost of the skybox for the season is $60,000 and includes ten tickets to each game. The team plays 8 games a
year at the arena. The most expensive non-luxury box seat is $125. After acquiring a new advertising client, the president
of the agency invites 9 business associates to watch a game in the company skybox. Food and drinks cost $900. What
amount can Wondercress deduct as meal and entertainment expense?
a. $- 0 -
b. $1,075
c. $2,100
d. $2,150
e. $4,200
ANSWER: b
19. The Crown Howe Accounting firm rents a skybox at Lucas Oil Field where the Indianapolis Colts play their home
games. The cost of the skybox for the season is $80,000 and includes 8 tickets to each game. The team plays 10 games a
year at the arena. The most expensive non-luxury box seat is $200. After acquiring a new accounting client, the Managing
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partner invites 5 business associates to watch a game in the firm skybox. Food and drinks cost $800. What amount can
Crown Howe deduct as meal and entertainment expense?
a. $1,000
b. $1,200
c. $2,000
d. $2,400
e. $4,400
ANSWER: b
20. After negotiating a new supply contract with Jim, Beth takes him to dinner at the Magnolia Cafe. The dinner costs
$94. The amount includes tip ($15) and sales tax ($5). Cab fare to and from the restaurant is $20. How much can Beth
deduct for the evening's expenditures?
a. $ 47
b. $ 52
c. $ 67
d. $ 94
e. $114
ANSWER: c
21. Olga is a technical sales consultant for Interactive Systems Corporation (ISC) based in San Diego. While on business
in Boise, she entertains several clients at a cost of $600. When she returns to San Diego, Olga gives ISC receipts and other
information to account for the entertainment expense. ISC reimburses Olga $600. How much can Olga and ISC deduct?
Olga ISC
a. $- 0 - $- 0 -
b. $- 0 - $300
c. $- 0 - $600
d. $300 $- 0 -
e. $600 $300
ANSWER: b
22. Sandra, who owns a small accounting firm, pays $1,500 to the local country club for food and entertainment for her
annual employee Christmas party. How much of the $1,500 in meals and entertainment cost can Sandra deduct?
a. $- 0 -
b. $500
c. $750
d. $1,000
e. $1,500
ANSWER: e
23. Rodrigo works as a salesperson for a auto parts manufacturer. His job requires that he spend most of his time outside
the office calling on customers. In addition, to supplement his income he works 1 night a week and on weekends as a
waiter at an exclusive seafood restaurant in the city. During the year, he keeps the following record of his travel:
Miles
Home to office 850
Office to home 425
Office to restaurant 300
Restaurant to home 1,200
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Home to restaurant 725
Office to customers to office 7,100
Customers to restaurant 400
Total miles 11,000
If he uses the standard mileage rate, what amount can she deduct as a business automobile expense?
a. $3,621
b. $3,774
c. $3,941
d. $4,485
e. $6,105
ANSWER: d
24. Donna is an audit supervisor with the IRS and on January 4, 2015 she uses her car in the following manner.
Personal residence to her office at the IRS. 8 miles
IRS office to X Corp to supervise new audit activities. 10 miles
X Corp to Y Corp to supervise ongoing audit activities 6 miles
From Y Corp. to personal residence 7 miles
What amount of Donna's mileage for this day is qualified business mileage?
a. 10 miles.
b. 16 miles.
c. 17 miles.
d. 23 miles.
e. 31 miles.
ANSWER: b
25. Walker, an employee of Lakeview Corporation, drives his automobile 18,000 business miles during 2015. He pays
tolls of $145 while traveling on business. What amount can Walker deduct as unreimbursed transportation expenses
before considering any limitations on itemized deductions?
a. $10,350 for AGI.
b. $10,495 for AGI.
c. $10,350 from AGI.
d. $10,495 from AGI.
ANSWER: d
26. Penny owns her own business and drives her car 12,000 miles a year for business and 3,000 miles a year for
commuting and personal use. She wants to claim the largest tax deduction possible for business use of her car. Her total
expenses related to her auto for 2015 are as follows:
Gas, oil, and maintenance $4,050
Insurance 720
Interest on car loan 500
Depreciation 2,960
License 80
Parking fees and tolls (100% business) 130
Penny's total deduction for business use of the auto in 2015 is:
a. $6,378
b. $6,778
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c. $6,850
d. $7,030
e. $7,310
ANSWER: d
27. Mercedes is an employee of MWH company and drives her car 12,000 miles a year for business and 3,000 miles a
year for commuting and personal use. She is not reimbursed by her employer. She wants to claim the largest tax deduction
possible for business use of her car, before any limitations on itemized deductions. Her total auto expenses for 2015 are as
follows:
Gas, oil, and maintenance $4,600
Insurance 720
Interest on car loan 500
Depreciation 2,960
License 80
Parking fees and tolls (100% business) 130
Mercedes's total 2015 deduction for automobile use is:
a. $6,420
b. $6,818
c. $6,790
d. $7,030
e. $7,250
ANSWER: e
28. Alfred uses his personal automobile in his business of selling party supplies to local businesses. He bought a new car
in 2015 and drove it a total of 20,000 miles of which 2,000 miles were for commuting and other personal uses. Actual gas,
oil, repairs, licensing, insurance, and depreciation totaled $11,000 for 2015. Actual parking expenses for business were
$200. What is the maximum amount Alfred can deduct for 2015?
a. $9,750
b. $10,100
c. $10,170
d. $10,550
e. $11,200
ANSWER: d
29. Lester uses his personal automobile in his business of selling insurances. He bought a new car in 2015 and drove it a
total of 30,000 miles of which 3,000 miles were for commuting and other personal uses. Actual gas, oil, repairs, licensing,
insurance, and depreciation totaled $16.500 for 2015. Actual parking expenses for business were $200. What is the
maximum amount Lester can deduct for 2015?
a. $13,050
b. $13,970
c. $14,850
d. $15,050
e. $15,725
ANSWER: e
31. In 2015, Eileen, a self-employed nurse, drives her car 20,000 miles, of which 12,000 miles pertain to business.
Expenses concerning the car include the following:
Gas and oil $5,720
Auto license tag 90
Insurance 900
Repairs 700
Tires 400
Parking during business use 300
Tolls during business use 150
Depreciation 2,960
Assuming Eileen purchases the car in 2015 and she wants to use the most advantageous method to determine her 2015
deduction for automobile expense, what amount can Eileen deduct as auto expenses?
a. $5,964
b. $6,780
c. $6,912
d. $7,350
e. $11,220
ANSWER: d
32. Which of the following business expenses is/are subject to a 50% deduction limit for 2015?
I. Meals while traveling
II. Lodging while traveling
33. Which of the following business expenses is/are subject to a 50% deduction limit for 2015?
I. Gifts
II. Incidental expenses while traveling
34. Arlene, a criminal defense attorney inherits $500,000 from her grandmother. Unsure of how to invest the money,
Arlene attends a three-day investment seminar in New York. Arlene attends all the sessions and receives a certificate for
successfully completing the seminar. Her expenses to attend the seminar are as follows:
Airfare $450
Hotel daily rate 110
Meals @ $40 per day 40
Incidentals @ $15 per day 15
Entertainment 140
What amount may she deduct as travel expenses for the seminar?
a. $- 0 -
b. $780
c. $825
d. $885
e. $955
ANSWER: a
35. Julie travels to Mobile to meet with a client. While in Mobile, she spends 4 days meeting with the client and one-day
sightseeing. Her husband Harry goes with her and spends all 5 days sightseeing and playing golf. The cost of the trip is as
follows:
Airfare $540 for each person.
Lodging at hotel $150/day (Single Occupancy Rate = $125).
Meals $75/day for each person.
Incidental expenses $20/day for Julie. $15/day for Harry.
If Julie is self-employed, what is the amount of the deduction she may claim for the trip?
a. $730
b. $1,270
c. $1,370
d. $1,420
e. $1,520
ANSWER: b
36. Carlotta pays $190 to fly from Santa Fe to Denver. She spends three days finalizing a contract with the management of
El Rancho Restaurant for the delivery of green chili in the upcoming year. Because she finalized the contract, Carlotta
spends two-days attending the National Western Stock Show. Hotel costs are $108 per night and meals are $22 per day.
How much can Carlotta deduct as business expenses from her trip?
a. $190
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b. $514
c. $547
d. $580
e. $763
ANSWER: c
37. Jason travels to Miami to meet with a client. While in Miami, he spends 2 days meeting with his client and 3 days
sightseeing. Mary, his wife, goes with him and spends all 5 days sightseeing and shopping. The cost of the trip is as
follows:
Airfare $540 for each person.
Lodging at hotel $150 per day (same rate for single and double rooms).
Meals $75 per day for each person.
Incidental expenses $20 per day for Jason. Mary kept no records.
If Jason is self-employed, what is the amount of the deduction he may claim for the trip?
a. $- 0 -
b. $415
c. $490
d. $955
e. $1,765
ANSWER: b
38. Ernest went to Boston to negotiate several new contracts with clients. His airfare was $400 and he spent $150 per day
on lodging, $40 per day on meals, and a total of $60 on cab fare.
I. If Ernest spends 2 days on business and 3 days on personal activities, he can deduct $160 of
his airfare.
II. If Ernest spends 3 days on business and 2 days on personal activities, he can deduct $120 of
the meal costs.
39. Caroline is a doctor in Little Rock. She travels to Atlanta to attend a two-day seminar for health professionals about
investing in real estate. Transportation expenses are $400, the hotel cost $104/day, and meals cost $50/day. How much
can Caroline deduct for travel to the seminar?
a. $- 0 -
b. $258
c. $308
d. $658
e. $708
ANSWER: a
40. Carter is a podiatrist in Minneapolis. He travels to Milwaukee to attend a two-day seminar for health professionals
about investing in commodities. Transportation expenses are $140, the hotel cost $125/day, and meals cost $60/day. How
much can Carter deduct for travel to the seminar?
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a. $- 0 -
b. $140
c. $390
d. $450
e. $510
ANSWER: a
41. Francine operates an advertising agency. To show her appreciation to her 10 best customers, she sends a box of fancy
chocolate, costing $75 a box, to each of them. How much of the cost of the chocolates can Francine deduct as a business
gift?
a. $- 0 -
b. $125
c. $250
d. $375
e. $750
ANSWER: c
42. Kadian purchases a block of 10 tickets to next Saturday's basketball game. The tickets cost $45 each. He keeps two
tickets for himself and gives the remaining tickets to his business customers. Each customer receives two tickets, and
Kadian told all of them he would see them Saturday night. How much can Kadian deduct?
a. $- 0 -
b. $180
c. $200
d. $360
e. $450
ANSWER: c
43. Which of the following information is not required for substantiation of business entertainment expenditures?
a. Time and place of event.
b. Specific business purpose of the event.
c. Receipt to provide evidence of amount of expenditure.
d. Identity of, and business relationship to, those persons attending the event.
e. All of the above information is required to substantiate business entertainment.
ANSWER: e
44. Entertainment, auto, travel, and gift expenses are subject to strict documentation requirements. Taxpayers are required
to keep records that show
I. The business purpose of the event.
II. The time and place of the event.
46. Safina, a single taxpayer with adjusted gross income of $100,000, works as an engineer for the Wabash Corporation.
The corporation reimburses all its employees 80% of tuition, fees and books for courses taken at the local university.
Safina incurs $8,000 of expenses and can deduct the remaining 20% of the education expense
I. Only if the course improves her skills as an engineer.
II. Is not a deduction for adjusted gross income.
47. Matthew, a single taxpayer with adjusted gross income of $90,000, works as a computer programmer for the Novak
Corporation. The corporation reimburses all its employees 50% of tuition, fees and books for courses taken at the local
university. Matthew incurs $6,000, is reimbursed $3,000, and can deduct the remaining $3,000 of the education expense
I As a deduction for adjusted gross income.
II. Only if the course is required by state law to continue in his current job.
48. Nora is the CEO of the publicly traded Micro Tech Corporation. The company paid her a salary of $1,030,000 and
made mortgage payments of $30,000 on her behalf. How much is deductible as compensation expense?
a. $- 0 -
b. $ 510,000
c. $1,000,000
d. $1,060,000
e. $1,030,000
ANSWER: c
49. Which of the following taxpayers can claim a business bad debt deduction for the current year?
50. Which of the following taxpayers can claim a business bad debt deduction for the current year?
I. Sylvia lent her neighbor $4,000 to put a new roof on his home. Because they have been
friends for over 15 years, Sylvia trusted her neighbor to pay her back and didn't make him
sign a note with interest. The neighbor has left town and Sylvia will not get any of her
money back. Her loss is properly related to this year using the cash basis of accounting.
II. Saul is an attorney using the cash basis of accounting. One of his clients is short of money to
pay the utilities in the office building Saul rents from him. Saul advances the client $5,000.
Saul has just learned that the client has filed bankruptcy and that Saul will not be repaid for
any part of the loan.
51. Peter, proprietor of Peter's Easy Loan Company, loaned Jessie $4,000 on December 1, 2013. The loan is to be repaid
on December 1, 2014, along with $600 interest. On July 10, 2014, Peter learns that Jessie has filed for personal
bankruptcy and that non-secured creditors will receive only $0.60 on the dollar. Peter actually receives nothing until
February 24, 2015. On that date, Peter receives a check for $1,000 from Jessie's bankruptcy proceedings in final
settlement of the loan. How should Peter account for the loan to Jessie?
a. $1,600 short-term capital loss in 2014; and $1,400 short-term capital loss in 2015.
b. $3,000 ordinary loss in 2014.
c. $2,400 ordinary loss in 2014.
d. $1,600 ordinary loss in 2014; and $1,400 ordinary loss in 2015.
e. $3,000 short-term capital loss in 2015.
ANSWER: d
52. Garcia is a self-employed chiropractor and a cash basis taxpayer. During the most recent tax year, he provides patient
services totaling $400,000. Of that total amount, he estimates $20,000 will never be collected. How much can Garcia
deduct as a bad debt expense in the current tax year?
a. $- 0 -
b. $6,000
c. $10,000
d. $14,000
e. $20,000
ANSWER: a
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53. In July of this year, Sam performs financial consulting services for William. On August 1, Sam sends William a bill
for $1,200. As of September 30, Sam had not heard from William. After repeated efforts to collect the fee, Sam discovers
in November that William has left the state and cannot be found. If Sam is an accrual basis taxpayer, for the current year
he can deduct
a. $- 0 -
b. A $800 ordinary loss
c. A $1,200 ordinary loss
d. A $1,200 short-term capital loss
e. A $1,200 long-term capital loss
ANSWER: c
54. During 2014, Wendy, a biologist, made a bona fide $10,000 loan to her friend Ben when he was in a time of need. Ben
dies in 2015. Wendy has been informed by Ben's estate that creditors can expect to receive 40% of amounts owed to them.
No payments to creditors are made from Ben's estate in 2015. Wendy's maximum deduction in 2015 is
a. $- 0 -
b. $3,000
c. $4,000
d. $6,000
ANSWER: a
55. Which of the following best describes the tax treatment of losses from uncollectible business debts?
a. Such losses are not deductible.
b. Such losses are limited to $3,000 per year.
c. Such losses are treated as short-term capital losses.
d. Such losses are deductible without limitation as an ordinary loss.
ANSWER: d
56. Byron loaned $5,000 to his friend Alan in 2011. They drew up a formal loan agreement that called for a reasonable
rate of interest. Alan used the loan proceeds to pay expenses during his last year in college. Byron was recently informed
that his friend Alan was struck by lightning and died. Byron will never be able to collect the proceeds of this loan because
Alan died with no assets. What tax benefit, if any, will Byron will be able to claim in 2015, the year that the loan became
worthless.
a. $5,000 tax credit.
b. $5,000 ordinary loss.
c. $5,000 short-term capital loss.
d. This is a personal non-deductible loss.
ANSWER: c
57. During 2014, Virginia, an architect, made a bona fide $7,500 loan to her friend Joe when he was in a time of need. Joe
died in 2015. Virginia has been informed by Joe's estate that he was insolvent. Virginia should record the nonpayment of
the loan as
a. An ordinary loss.
b. An itemized deduction.
c. A short-term capital loss.
d. A long-term capital loss.
e. Nothing. It cannot be deducted.
ANSWER: c
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58. During 2014, Wan-Ying, a lawyer, made a bona fide $5,750 loan to her friend Bill when he was in a time of need. Bill
died in 2015. Wan-Ying has been informed by Bill's estate that he was insolvent. What is her deduction ton her 2015 tax
return (she has no other capital transactions)?
a. $- 0 -
b. $1,500
c. $3,000
d. $3,500
e. $5,750
ANSWER: c
59. Three years ago Edna loaned Carol $80,000 to help her get started in the TV repair business. Carol gave Edna a 5-
year, 9% note with semiannual repayment terms. Edna and Carol have been friends for over 35 years. Edna is a recently
retired college professor with a significant portfolio of investments. During the current year, Carol became ill and couldn't
continue operating the business. She has repaid $10,000 of the debt owed Edna. Because Carol has no remaining assets,
no additional payments will be made to any of her creditors. For the current year, Edna realizes a
a. $- 0 -
b. $70,000 ordinary loss
c. $70,000 long-term capital loss
d. $70,000 short-term capital loss
e. $80,000 ordinary loss
ANSWER: d
60. Marsh Harbor Company manufactures fishing gear. Its taxable income in 2015 before the Qualifying Production
Activities Deduction (QPAD) is $4,000,000 and its qualified production activities income is $3,500,000. Its qualifying W-
2 wages paid are $300,000. How much may Marsh Harbour claim as its QPAD deduction in 2015?
a. $150,000
b. $175,000
c. $210,000
d. $300,000
e. $315,000
ANSWER: a
61. Milroy Company manufactures steering wheels. Its taxable income in 2015 before the Qualifying Production
Activities Deduction (QPAD) is $2,000,000 and its qualified production activities income is $2,500,000. Milroy’s
qualifying W-2 wages paid are $400,000. How much may Milroy take as it QPAD deduction in 2015?
a. $100,000
b. $180,000
c. $200,000
d. $225,000
e. $280,000
ANSWER: b
62. Which of the following is true regarding the Qualified Production Activities Deduction (QPAD)?
I. The QPAD deduction is limited to 9% of the lessor of taxable income before the QPAD
deduction or qualified production activities income
II. The QPAD deduction cannot exceed 50% of W-2 wages allocated to QPAD activities.
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Chapter 6
a. Only statement I is correct.
b. Only statement II is correct.
c. Both statements are correct.
d. Neither statement is correct.
ANSWER: c
63. Raisor Corporation pays an annual premium of $12,000 on the whole life insurance policy on the life of Wilson, the
founder and CEO of the corporation. The corporation is the beneficiary of the multi-million dollar policy.
I. The corporation can deduct the premiums.
II. If Wilson dies, the corporation will receive the policy proceeds tax-free.
III. If Wilson's wife is the beneficiary instead of the corporation, the amount of the premiums
paid is a tax-free fringe benefit for Wilson.
IV. If Wilson's wife is the beneficiary instead of the corporation, the corporation can deduct the
amount of premiums paid as compensation.
64. During the current year, Hope Corporation paid a $3,250 premium for a life insurance policy on the life of the chief
executive officer, Joel. Determine the deductibility of the $3,250.
I. Hope could deduct the premium as compensation if Joel's daughter is the stated beneficiary
of the policy.
II. The premium is not deductible if Hope Corporation is the beneficiary.
65. Which of the following taxes paid by the Sill Engineering Company can be deducted during 2015?
I. Federal taxes withheld from employees.
II. Sill Engineering's share of employee's Social Security taxes.
66. Which of the following taxes paid by the Fowlers Company can be deducted during 2015?
I. State sales tax on utilities.
II. Federal income tax paid in 2015 when filing Fowlers' 2014 corporate tax return.
3.
Sipuli
— Itse sinä olet soma, Rakitin! Sanon sinulle, että odotan yhtä
semmoista pikku sanomaa. Heti kun sanoma tulee, lähden
kiitämään, — lennän tieheni, näette vain vilahduksen. Siksi olen
koristautunut, jotta olisin valmiina.
— Mitä virka-arvoa?
— Nytpä ovat Mitenjkan asiat hullusti, — ui, ui. Tietääkö hän vai
eikä tiedä?
— Mitäpä tietäisi. Ei tiedä ensinkään! Jos saisi tietää, niin tappaisi.
Mutta sitä minä nyt en ollenkaan pelkää, en pelkää nyt hänen
veistään. Ole vaiti, Rakitka, älä muistuta mieleeni Dmitri
Fjodorovitšia: hän on murskannut koko sydämeni. Mutta minä en
tahdo mitään tästä tällä hetkellä ajatellakaan. Aljošetskaa voin
ajatella, minä katselen Aljošetskaa… Hymyilehän minulle, kultaseni,
ilostu, hymähdä minun tyhmyydelleni, minun riemulleni… Hymyilipä,
hymyili! Kas miten ystävällisesti katsoo. Minä, tiedätkö Aljoša, olen
kaiken aikaa ajatellut, että sinä olet minulle vihainen
toissapäiväisestä, sen neidin takia. Koira minä olin, niin se on…
Mutta hyvä on kuitenkin, että kävi niin. Se oli paha ja se oli hyvä, —
hymähti Grušenjka äkkiä mietteissään, ja jokin kova piirre vilahti
äkkiä hänen hymyssään. — Mitja kertoi hänen huutaneen: »Piiskaa
pitäisi semmoiselle!» Minä loukkasin häntä silloin pahasti. Hän kutsui
minut luokseen, tahtoi voittaa, viekoitella suklaallansa… Ei, se on
hyvä, että kävi niin, — naurahti hän taas. — Mutta minä pelkään
vain, että sinä suutuit…
Sisälle tuli Fenja ja pani pöydälle tarjottimen, jolla oli avattu pullo ja
kolme täytettyä pikaria.
Hän otti pikarin, Aljoša otti omansa, joi pienen kulauksen ja pani
pikarin jälleen paikalleen.
— Mitenkä niin?
— Mutta nyt ole vaiti, Rakitka, kaikki se, mitä nyt sanon, on
semmoista, mikä ei ole sinun korviasi vasten. Istuudu tänne
nurkkaan ja pidä suusi kiinni; sinä et rakasta meitä, ole siis vaiti.