Real Estate Math

A Louisiana property has an acquisition cost of $250,000 (including land valued at $50,000). The building's cost basis for depreciation is:

A$250,000
B$7,273✓ Correct
C$225,000
D$175,000

Explanation

Land cannot be depreciated. Building cost basis = Total cost − Land value = $250,000 − $50,000 = $200,000.

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