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On May 1,2008,Empire Properties Corp

Question 81

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On May 1,2008,Empire Properties Corp.,a calendar year taxpayer,purchased an apartment building for $1,000,000,of which $400,000 was allocable to the land.The corporation sold the property this year on September 23,2013.
a.What was the corporation's depreciation for the building,using statutory percentages under MACRS for 2008?
b.What was the corporation's depreciation for the building,using statutory percentages under MACRS for 2013?

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a.$600,000 × .02273 = $13,638....

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