Cost Seg Questions

[Kyle Thompson]

Nooby here. I'm trying to under stand Cost Segregation better. I have two questions. 1)I was reading an article that gave the following example:

"John Doe has $200k of taxable income on his W2 and buys an $800k 6-unit property. A cost segregation study may allow you to deduct $150k in depreciation expense in the tax year of acquisition.This would create a large tax loss (notably different than an actual operating loss). Let’s assume that John Doe lives in Colorado and that his filing status is Married Filing Jointly. See this example from Smart Asset. Assuming that John’s wife is managing the Airbnb Rental and qualifies as a material participant, John Doe’s family can deduct $150k from their w2 income for the year 2022 (Bonus depreciation 100%).This would equal $33,000 in a tax refund for the family. These are non-negligible numbers and can serve as a downpayment for the next property."

I understand the first part of the explanation, but can someone explain how they came up with a $33k tax refund?

2) If two partners were doing a STR deal, and Partner A is the money partner (puts name on loan, and provides down payment) and Partner B is the active manager. If they do a cost segregation on their new property, does just Partner A get the tax benefit?

Thank you for your help!!