Adjusted basis of a house held as rental property


Question 1). Michelle purchased her home for $150,000, and subsequently added a garage costing $25,000 and a new porch costing $5,000. Repairs to the home's plumbing cost $1,000. The adjusted basis in the home is

a.    $150,000.
b.    $151,000.
c.    $180,000.
d.    $181,000.

Question 2). Which one of the following does not affect the adjusted basis of a house held as rental property?

a.    depreciation deduction
b.    adding a new room to the house
c.    painting of more than 50% of the rooms in the home
d.    installation of a completely new plumbing system

Question 3). Jordan paid $30,000 for equipment two years ago and has claimed depreciation deductions of $15,600 for the two years. The cost of repairs during the same time period was $2,000 while a major overhaul which extended the life of the equipment cost $7,000. What is Jordan's basis in the equipment at the end of the two-year period?

a.    $14,400
b.    $16,400
c.    $21,400
d.    $30,000

Question 4). Allison buys an asset and pays cash of $50,000, signs a note of $10,000 and assumes a liability on the property for $3,000. Also, Allison pays an installation cost of $500 and a delivery cost of $800. Allison's basis in the asset is

a.    $60,000.
b.    $63,000.
c.    $63,500.
d.    $64,300

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Accounting Basics: Adjusted basis of a house held as rental property
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