Real Estate Math

A Nebraska apartment complex costs $2,400,000. The land is worth $350,000 and the improvements $2,050,000. Using IRS straight-line depreciation for residential rental property (27.5 years), the annual depreciation deduction is:

A$74,545.45✓ Correct
B$87,272.73
C$80,000.00
D$74,909.09

Explanation

Annual depreciation = Improvements ÷ 27.5 = $2,050,000 ÷ 27.5 = $74,545.45. Using the values given ($2,400,000, $350,000), apply the appropriate formula.. The correct answer is $74,545.45.. This is a common calculation on the Nebraska real estate exam.

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