請教Jenning 和其他專家有關1031 交換房的折舊-

	Rental Home that is Sold		Rental home purchase by 1031 exchange
date of purchased	1/1/2012	purchase date	2/1/2022
purchase price	100000	Purchase price	200000
accumulated depreciation	30000	Additional money	50000
cost basis	70000	Cost basis	120000
Sold date	1/1/2022
Sole price	150000
Capital gain	80000

上麵是一個例子計算cost basis，在計算depreciation時有兩種選擇，如果隻用新的Cost basis 來計算depreciation，building 的depreciation 的值是不是就是用￥120000 乘以building 的占比如60%，￥72000， 萬分謝謝！