Real Estate Math

A South Dakota commercial building costs $850,000. The land is valued at $150,000. Using straight-line depreciation over 39 years, what is the annual depreciation deduction?

A$17,949✓ Correct
B$18,205
C$21,795
D$20,513

Explanation

Only the building (not land) is depreciable. Building value = $850,000 − $150,000 = $700,000. Annual depreciation = $700,000 ÷ 39 = $17,949.

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