Real Estate Math

A building costs $280,000 to construct. The land is worth $70,000. Using straight-line depreciation over 35 years, what is the property's book value after 7 years?

A$294,000✓ Correct
B$282,000
C$249,900
D$308,000

Explanation

Annual depreciation = $280,000 ÷ 35 = $8,000/year. Depreciation over 7 years = $8,000 × 7 = $56,000.

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