Real Estate Math

A Florida commercial building was purchased for $800,000 (land value = $200,000). Using straight-line depreciation over 39 years, what is the annual depreciation deduction for tax purposes?

A$20,513
B$15,385✓ Correct
C$25,641
D$10,256

Explanation

Only the building (improvements) is depreciated, not the land. Building value = $800,000 − $200,000 = $600,000.

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