Real Estate Math

A Mississippi investor purchases a fourplex for $320,000. The building portion is $256,000 (land is not depreciable). Using straight-line depreciation over 27.5 years, the annual depreciation deduction is approximately:

A$11,636
B$9,309✓ Correct
C$11,200
D$9,018

Explanation

Annual depreciation = Building Value ÷ 27.5 years = $256,000 ÷ 27.

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