2.03.5 Taxes (1)

Question 問題
During 2018, Ms. Smith had the following expenditures relating to commercial real estate she owns:
- County property tax, $1,975
- State property tax, $980
- Assessment for sewer construction, 下水道建設賦課税 $1,500
- Charges for sewer and water service, $810
What is the amount Ms. Smith may deduct as real estate taxes on her commercial real estate for 2018?

A. $2,955

B. $4,455

C. $3,765

D. $5,265

The correct answer is 正解は、[A. $2,955]
= $1,975 + $980 + $810
特別賦課税（special assessment tax）は不動産のbasisに加算し、費用として控除することはできない。