Real Estate Math

A North Dakota apartment building has a value of $750,000. The land is worth $150,000. Using straight-line depreciation over 27.5 years, what is the annual IRS depreciation deduction for the improvements?

A$21,818.18✓ Correct
B$25,000
C$27,272.73
D$30,000

Explanation

Depreciable basis = Building value = $750,000 − $150,000 (land) = $600,000. Annual depreciation = $600,000 / 27.

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