2.05.1 Basis (2)

Question 問題、
Larry purchased an office building and land on February 1 of the current year for $1,000,000. No liabilities were assumed. The assessed value of the assets for real estate purposes at the time of the purchase were as follows:
- Land $300,000
- Building $500,000
What is the basis of the building?

A. $500,000

B. $600,000

C. $625,000

D. $700,000

The correct answer is 正解は、[C. $625,000]
= 全体の取得価額 $1,000k x 建物のFMV $500k / 全体のFMV $800k