Real Estate Math

A Mississippi property is depreciated for income tax purposes over 27.5 years (residential rental). If the depreciable basis is $165,000, the annual depreciation deduction is:

A$6,000✓ Correct
B$5,700
C$5,500
D$6,500

Explanation

Annual depreciation = $165,000 ÷ 27.5 = $6,000 per year. Using the values given ($165,000,), apply the appropriate formula.. The correct answer is $6,000.. This is a common calculation on the Mississippi real estate exam.

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