Real Estate Math

A Louisiana single-family home has a replacement cost of $245,000 (structure only, not land). Using a 27.5-year residential depreciation period, what is the annual IRS depreciation deduction?

A$8,091
B$8,909✓ Correct
C$7,273
D$9,800

Explanation

Annual depreciation = $245,000 ÷ 27.5 = $8,909 per year.

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