Peabody Park is a 200 unit apartment complex in Waltham, Massachusetts. The owners
of the property have just refinanced their previous ten year mortgage with a 20 year 5%
interest only $10 million on January 1st. What will be the deductible interest expense
for the first year of the mortgage?
Answer:
Abe’s Furniture Store, a long term tenant is at the end of its lease term. Abe currently
pays $15 per square foot on 20,000 feet and pays pro rata CAM of $4 per square foot.
You offered Abe a five year renewal at $25 per foot, with a $5 per foot allowance for
brightening up the store. Abe accepted your tenant allowance offer but has come back
with a $20 per square foot rent counter offer, last and final, threatening to close after
Christmas when his current term expires. You believe that if Abe closes, the store will
remain vacant for 12 months and you will need to give a new tenant $25 per square foot
as a tenant allowance. What rent would the new tenant have to pay on a four year lease,
with pro rata CAM, for you to reject Abe’s offer? Assume interest rates are zero.
Answer: