2.05.1 Basis (6)

Question 問題、
In December of Year 1, Mr. Smith purchased a manufacturing plant for $92,600. The cost was allocated as follows:
- Land (20%) $18,520
- Building (80%) $74,080
The following items relating to the property occurred before the property was placed in service on January 1, Year 2:
- Building remodeling expenses $15,000
- Storm damage (casualty loss) to building $9,000
- Easement granted for right-of-way $2,500
- Legal fees for perfecting title paid $3,600
What is the adjusted basis of the building and land on January 1, Year 2?

A. Building $81,180; Land $18,520.

B. Building $82,960; Land $16,740.

C. Building $92,680; Land $16,020.

D. Building $80,080; Land $19,240.

The correct answer is 正解は、[B. Building $82,960, Land $16,740.]
建物 $82,960 = 取得価額 $74,080 + 改良工事 $15,000 - 災害損失控除 $9,000 + 法的費用 ($3,600 x 80%)
土地 $16,740 = 取得価額 $18,520 - 地益権 $2,500 + 法的費用 ($3,600 x 20%)
地益権 (easement) を付与した (granted) 場合はbasisから減算する。