Real Estate Math

A property in Terre Haute, Indiana has a building value of $180,000 and land value of $45,000. The building has a useful life of 30 years. What is the annual straight-line depreciation for tax purposes?

A$5,000
B$6,000✓ Correct
C$7,500
D$9,167

Explanation

Straight-line depreciation = Building Value ÷ Useful Life = $180,000 ÷ 30 = $6,000 per year. Land is not depreciable.

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