Property Valuation

An appraiser uses the cost approach for a property and estimates reproduction cost new at $380,000, land value at $75,000, and total depreciation at $55,000. What is the estimated value?

A$250,000
B$325,000
C$400,000✓ Correct
D$455,000

Explanation

Cost Approach: Value = Land Value + (Reproduction Cost − Depreciation) = $75,000 + ($380,000 − $55,000) = $75,000 + $325,000 = $400,000.

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