Arthur is a proprietor of Arthur's Pizza Emporium. He bought a commercial building several years ago. He made a down payment of $20,000 in cash and assumed a mortgage for $100,000. After he paid off the mortgage, Arthur later sold the building for $180,000. Straight-line depreciation taken up to the date of sale was $18,000. What is the total gain on the sale?
A. $78,000
B. $80,000
C. $60,000
D. $16,000
The correct answer is 正解は、[A. $78,000]
= $180,000 - 簿価 $102,000 (= 取得原価 (頭金 $20,000 + ローン $100,000) - 減価償却累計額 $18,000)
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