2.07.3 Casualty and Theft Losses (2)

Question 問題、
Tom Thumb owned a greenhouse that was built on leased land. He used the greenhouse one-half for business and one-half for personal uses. In 2019, the greenhouse was totally destroyed by a hurricane and was in a federally declared disaster area. The greenhouse cost $500,000 to build, had a fair market value of $300,000, and had accumulated depreciation of $50,000 when it was destroyed. Tom received $250,000 from his insurance company in 2019 to reimburse him for the loss. Tom's adjusted gross income for 2019 is $54,000. What is the amount of Tom's deductible loss on the greenhouse for 2019?

A. 150,000

B. 144,500

C. 25,000

D. 99,500

The correct answer is 正解は、[D. 99,500]
事業用部分 $75,000 = 取得価額 $500,000/2 - 減価償却累計額 $50,000 - 保険金 $250,000/2
個人使用分 $24,500 = 時価 $300,000/2 (＜ 取得価額 $500,000/2) - 保険金 $250,000/2 - 災害1件につき $500(*)
事業用資産が全壊した場合は災害直前のbasisを、部分損壊及び個人資産の場合は時価の減少額かbasisの小さい方を損失の額とします。
(* 2018年までは災害1件につき$100とAGIの10%)