32. Bub purchased a building and land to use in his business fur a price nf $lg. The land was valued at $3DD,{IDD (included in the mice]. He then incurred EFEIIJQIEID tn replace the mnf at the building. The city replaced the sewage Lines to his business and assessed EDlJ $2,. Bub had been slaw in getting insurance cnverage on the real pmpE'I't}? and incurred a small the 1055 of $l,l which he plans 1]] deduct on his business tax return. What is Enb's basis fur depreciaticln after deducting the ltllss":II a. smegma B. $Bl, c. sesame n. trauma