Real Estate Math

Using the cost approach, a property has land valued at $80,000 and improvements that cost $320,000 to build but have depreciated 25%. What is the estimated value?

A$280,000
B$320,000✓ Correct
C$272,000
D$368,000

Explanation

Depreciated improvement value = $320,000 × (1 - 0.25) = $320,000 × 0.

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