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A self-employed borrower's Schedule C shows gross receipts of $150,000 but net profit of only $25,000 due to high business expenses including meals, travel, and home office deductions. For mortgage purposes:

Correct Answer

B) The $25,000 net profit is the qualifying income, but some expenses may be added back

Self-employed income calculation starts with net profit from Schedule C, but certain expenses that don't represent actual cash outflow (like depreciation, depletion, or legitimate business use of home expenses) may be added back to determine cash flow available for mortgage payments.

Answer Options
A
The full $150,000 gross receipts should be used as income
B
The $25,000 net profit is the qualifying income, but some expenses may be added back
C
The borrower cannot qualify due to the low profit margin
D
An average of gross receipts and net profit should be used

Why This Is the Correct Answer

Self-employed income calculation starts with net profit from Schedule C, but certain expenses that don't represent actual cash outflow (like depreciation, depletion, or legitimate business use of home expenses) may be added back to determine cash flow available for mortgage payments.

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