Real Estate Math

A South Carolina property was purchased for $220,000 and depreciated at $8,000/year for tax purposes. After 4 years, what is the adjusted tax basis?

A$184,000
B$188,000✓ Correct
C$196,000
D$212,000

Explanation

Total depreciation = $8,000 × 4 = $32,000. Adjusted basis = $220,000 − $32,000 = $188,000. Using the values given ($220,000, $8,000), apply the appropriate formula.. The correct answer is $188,000.. This is a common calculation on the South Carolina real estate exam.

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