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Kristi had a business building destroyed in an earthquake. The old building was

ID: 2600817 • Letter: K

Question

Kristi had a business building destroyed in an earthquake. The old building was purchased for $257,500 and $81,500 of depreciation deductions had been taken. Her insurance proceeds were $553,750. Although the replacement property was much larger and nicer than her old building, Kristi's new property qualified as replacement property. She acquired the new property 13 months after the earthquake for $621,500. What is the amount of Kristi's realized gain and recognized gain and the basis in her new property?

Explanation / Answer

Realised Gain = Insurance proceeds - Adjusted basis

= $ 553750 - ( 257500 - 81500)

= $ 377750

Recognized gain = $ 0

Basis in the property = Purchase price - Insurance proceeds

= $ 621500 - $ 553750

= $ 67750