Real Estate Math

An investor pays $485,000 for a building and the land is worth $85,000. The IRS allows 27.5-year straight-line depreciation on residential buildings. What is the annual depreciation deduction?

A$17,636
B$14,545✓ Correct
C$3,091
D$14,991

Explanation

Depreciable basis = Building value = $485,000 - $85,000 = $400,000. Annual depreciation = $400,000 / 27.

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