Purchase Price: $140,000**
-                   Lot Price: $10,000
      __________________________________
             Structure Price: $130,000

Take a first-year accelerated depreciation of 50% of the total structure price.

$130,000
X         .5
________________
$65,000

Total Depreciation added to Net Operating Loss is $65,000.
Assuming Investor is in the 30% Tax Bracket, the investor would save $19,500 in federal income tax!
Welcome to the GO Zone! 

*These figures assume the investor qualifies to take the GO Zone accelerated depreciation credit against their active income. Lot prices may vary according to current market conditions. Investors should consult their tax professional regarding their individual qualifications.