$1.$ Tina purchased a building on June $1,2017$ for $$2,000,000$ with $$250,000$ allocated to land. The building has been fully rented since it was purchased. Tina rents $9$ of the apartments to individuals who reside in the building. She also rents space on the ground floor to a restaurant. Each of the tenants $(9$ individuals and the restaurant$)$ pay $$2,000$ in rent per month. On May $1,2021,$ she completes an improvement to the exterior of the building at a cost of $$20,000.$ How much depreciation may Tina claim in $2021?$