Real Estate Math

A NJ property is depreciated for tax purposes over 27.5 years (residential). If the building's cost basis is $385,000, what is the annual depreciation deduction?

A$12,000
B$14,000✓ Correct
C$16,000
D$18,000

Explanation

Annual depreciation = $385,000 ÷ 27.5 = $14,000 per year (straight-line residential depreciation for tax purposes).

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