2.05.2 Adjustment to Basis (1)

Question 問題、
All of the following items decrease the basis of property EXCEPT

A. Casualty or theft loss deductions and insurance reimbursements.

B. The cost of defending and perfecting a title.

C. Section 179 deduction.

D. The exclusion from income of subsidies for energy conservation measures.

The correct answer is 正解は、[B. The cost of defending and perfecting a title.]
所有権移転費用 (title cost) はbasisに加算。
省エネ対策補助金 (subsidies for energy conservation measures) は所得税が免税されるが免税分はbasisから減算。