Real Estate MathIntermediateArizona Exam

A seller paid $185,000 three years ago for a property now worth $240,000. The adjusted basis after $15,000 in improvements is $200,000. What is the taxable gain?

A$40,000Correct
B$55,000
C$70,000
D$25,000

Why $40,000 Is Correct

Answer A: $40,000

Taxable gain = Sale price - Adjusted basis = $240,000 - $200,000 = $40,000. Using the values given ($185,000, $240,000), apply the appropriate formula..

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.

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