Real Estate Math

A Montana real estate investor uses a 1031 exchange to defer capital gains taxes. They sell a property for $450,000 with an adjusted basis of $200,000. What capital gain would be deferred?

A$200,000
B$250,000✓ Correct
C$450,000
D$650,000

Explanation

Capital gain = Sale Price - Adjusted Basis = $450,000 - $200,000 = $250,000. A properly executed 1031 exchange defers this $250,000 gain by rolling the proceeds into a like-kind replacement property.

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