Real Estate Math

A property is depreciated using straight-line depreciation. The building (not land) cost $180,000 and has a 27.5-year useful life for tax purposes. What is the annual depreciation deduction?

A$5,000
B$6,000
C$6,545✓ Correct
D$7,200

Explanation

Annual depreciation = $180,000 ÷ 27.5 = $6,545.

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