John purchased a new gasoline-electric hybrid automobile on July 2, 2010, for $18,000. He also claimed a $2,000 clean-fuel vehicle deduction on his 2010 tax return for that vehicle. From 2010 through 2017, John used this automobile only for personal purposes.
On January 1, 2018, he began using the hybrid automobile exclusively for business purposes. The fiar market value of the automobile on that day was $17,000. What is the automobile's depreciable basis as of January 1, 2018?
A. $15,000
B. $16,000
C. $17,000
D. $18,000
The correct answer is 正解は、[B. $16,000]
個人用資産を事業用に用途変更した場合、変更後のbasisは変更日のadjusted basisとFMVのいずれか小さい方。
取得価額 $18k - エコカー控除 $2k = Adjusted basis $16k ＜ FMV $17k
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