Real Estate MathIntermediateArizona Exam

A 1031 exchange requires a replacement property to be identified within how many days after the sale of the relinquished property?

A30 days
B45 daysCorrect
C60 days
D90 days

Why 45 days Is Correct

Answer B: 45 days

Under IRC § 1031, the taxpayer must identify replacement property within 45 days of selling the relinquished property and must close on the replacement within 180 days.

Exam Tip: Real Estate Math

Math questions are formula-based. Memorize the key formulas: commission splits, proration, cap rate (NOI ÷ Value), GRM (Price ÷ Gross Rent), and LTV (Loan ÷ Value). Practice converting between annual and monthly figures.

Key Real Estate Math Terms in This Question

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