2.05.1 Basis (3)

Question 問題、
Setting Sun Partnership purchased a business, Family Dry Cleaners, for $750,000. The acquired Family Dry Cleaners assets consisted of the following:
- $50,000 in cash.
- Equipment with a fair market value of $200,000, and
- Land and building with a fair market value of $450,000
For real estate tax purposes, the city assessed the value of the land at $100,000 and the building at $200,000. The buyer and seller did not enter into an allocation agreement for this transaction. What basis must Setting Sun Partnership use for the land, building, and intangible asset "goodwill"?

A. Land, $100,000; building, $200,000; and goodwill, $150,000.

B. Land, $150,000; building, $300,000; and goodwill, $0.

C. Land, $150,000; building, $300,000; and goodwill, $50,000.

D. Land, $100,000; building, $350,000; and goodwill, $50,000.

The correct answer is 正解は、[C. Land, $150,000; building, $300,000; and goodwill, $50,000.]
営業権 (goodwill) $50k = 取得価額 $750k - 現金 $50k - 設備 $200k - 土地建物 $450k
土地と建物は合計$450kを固定資産税の評価額（土地$100k、建物$200k）で按分。