Real Estate Math

A Colorado homeowner bought their home for $275,000 and made $45,000 in improvements. They sell for $390,000. Setting aside the primary residence exclusion, what is the taxable gain?

A$45,000
B$70,000✓ Correct
C$115,000
D$160,000

Explanation

Adjusted basis = Purchase price + Improvements = $275,000 + $45,000 = $320,000. Gain = Sale price − Adjusted basis = $390,000 − $320,000 = $70,000.

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