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A borrower provides a W-2 showing gross income of $60,000 for the most recent year and $55,000 for the prior year. What is the appropriate method for calculating qualifying income?

Correct Answer

B) Average the two years: ($60,000 + $55,000) ÷ 2 = $57,500

According to Fannie Mae and Freddie Mac guidelines, when a borrower has a two-year employment history, income should be averaged over the two-year period unless the income is declining, in which case additional analysis is required.

Answer Options
A
Use only the most recent year's income of $60,000
B
Average the two years: ($60,000 + $55,000) ÷ 2 = $57,500
C
Use the lower of the two years: $55,000
D
Project future income based on the upward trend

Why This Is the Correct Answer

According to Fannie Mae and Freddie Mac guidelines, when a borrower has a two-year employment history, income should be averaged over the two-year period unless the income is declining, in which case additional analysis is required.

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