Real Estate Math

A Minnesota property's building value is $420,000 and is depreciated over 27.5 years (residential). What is the annual depreciation deduction for income tax purposes?

A$14,545
B$15,273✓ Correct
C$13,636
D$16,000

Explanation

Annual depreciation = Building value / Recovery period = $420,000 / 27.5 = $15,272.

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