Which of the following is a possible tax benefit of real estate investment?

Capital gains taxation exclusion for principal residences is a significant tax benefit available to homeowners. In the United States, when an individual sells their primary residence, they may be eligible to exclude a certain amount of capital gains from their taxable income. For married couples filing jointly, this exclusion can be as much as $500,000, while for single filers, it is $250,000. This means that if the profit made from the sale of the home is below these thresholds, the homeowner does not have to pay taxes on those gains, which can provide substantial financial relief and encourage real estate investment.

The other options do not represent tax benefits. Guaranteed rental income is not a tax benefit but rather a potential income source; no maintenance costs might apply in theory to certain properties but does not directly relate to tax advantages, and while unlimited appreciation potential can occur, it is not guaranteed and does not symbolize a specific tax benefit in terms of taxation rules or deductions.