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A self-employed borrower's tax returns show the following: Year 1 net income $45,000, Year 2 net income $38,000. The borrower had $8,000 in depreciation expenses each year. What is the qualifying monthly income?

Correct Answer

C) $4,792

For self-employed borrowers, qualifying income is calculated by averaging the net income plus depreciation over two years: (($45,000 + $8,000) + ($38,000 + $8,000)) ÷ 2 = $57,500 annually, or $4,792 monthly. Depreciation is added back as it's a non-cash expense.

Answer Options
A
$3,458
B
$4,125
C
$4,792
D
$5,125

Why This Is the Correct Answer

For self-employed borrowers, qualifying income is calculated by averaging the net income plus depreciation over two years: (($45,000 + $8,000) + ($38,000 + $8,000)) ÷ 2 = $57,500 annually, or $4,792 monthly. Depreciation is added back as it's a non-cash expense.

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