Tien purchases an office building for $400,000, paying a $75,000 cash down payment and borrowing $325,000 from Atlantic Meridian Mortgage Co. The purchase price is properly allocated as 90 percent to the building and 10 percent to the land. Two years after the purchase, Tien remodels one floor of the building at a cost of $25,000. Annual maintenance costs and property taxes total $4,000. A total depreciation of $36,000 is deducted over 3 years. Determine the adjusted basis of the building and the land as of the end of the 3 years.

A. $56,500 for building; $7,500 for land
B. $89,000 for building; $10,000 for land
C. $346,500 for building; $42,500 for land
D. $349,000 for building; $40,000 for land
E. $353,000 for building; $40,000 for land


Answer: D

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