Answer:
c. $280,000
Explanation:
The depreciable basis for each class of asset given is based on the fair market value of these assets. This is used as the basis for apportionment.
Given;
Total purchase cost of assets = $1,820,000
Fair value of ;
Building = $1,200,000
Equipment = $1,000,000
Office equipment = $400,000
The depreciable basis for the office equipment
= ($400,000/($400,000 + $1,000,000 + $1,200,000)) × $1,820,000
= ($400,000/$2,600,000) × $1,820,000
= $280,000
