Real Estate Math

A property's building is valued at $240,000 (land at $60,000). For tax purposes, the annual depreciation on the building is (residential, 27.5-year life):

A$240,000✓ Correct
B$10,909
C$7,500
D$12,000

Explanation

Annual depreciation = Building Value ÷ 27.5 = $240,000 ÷ 27.5 ≈ $8,727. Using the values given ($240,000, $60,000), apply the appropriate formula.. The correct answer is $240,000.. This is a common calculation on the Utah real estate exam.

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