Real Estate Math

A Nebraska commercial building is purchased for $1,200,000 and has a cost basis (for depreciation) of $960,000 for improvements. The annual IRS depreciation over 39 years is:

A$24,615✓ Correct
B$30,769
C$30,000
D$25,641

Explanation

Annual depreciation = $960,000 ÷ 39 = $24,615.38 ≈ $24,615. Using the values given ($1,200,000, $960,000), apply the appropriate formula.. The correct answer is $24,615.. This is a common calculation on the Nebraska real estate exam.

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