Real Estate Math

A Montana investor bought a commercial property for $500,000 and depreciates the improvements (valued at $400,000) over 39 years for tax purposes. What is the annual depreciation deduction?

A$8,333
B$10,256✓ Correct
C$12,500
D$15,000

Explanation

Annual depreciation = $400,000 / 39 years = $10,256.41, approximately $10,256. Commercial (nonresidential) real property is depreciated over 39 years using the straight-line method.

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