Real Estate Math

A North Dakota property is being depreciated for income tax purposes using straight-line depreciation over 27.5 years. If the depreciable basis is $220,000, what is the annual depreciation deduction?

A$6,000
B$7,272.73
C$8,000✓ Correct
D$8,800

Explanation

Annual depreciation = Depreciable basis / Recovery period = $220,000 / 27.5 = $8,000. Note: the correct calculation is $220,000 / 27.5 = $8,000.00.5 = $8,000.

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