Real Estate MathIntermediateArizona Exam

An Arizona investor wants to exchange a property worth $550,000 (original cost basis $200,000) in a 1031 exchange. The replacement property costs $620,000. How much additional cash ('boot') must the investor contribute?

A$620,000Correct
B$350,000
C$420,000
DNo boot required

Why $620,000 Is Correct

Answer A: $620,000

In a 1031 exchange, to defer all capital gains taxes, the investor must reinvest all net equity in a property of equal or greater value. Since the replacement property costs $620,000 and the relinquished property is worth $550,000, the investor needs $70,000 additional cash (boot paid out = $620,000 − $550,000).

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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