94. Carlos leased 200 acres of farmland for use in his farming operations. The lease term was 10 years starting on January 1, 2004. The annual rental was $100,000. Early in the lease, Carlos constructed a $50,000 drying facility on the leased land. As of January 1, 2011, Carlos assigned all his lease rights to Lindsey for the balance of the lease. Lindsey paid Carlos $150,000 on January 1 for the lease term and for the value of the drying facility $125,000 allocated to the lease term and $25,000 to the drying facility. Additionally, Lindsey paid the $100,000 annual rent payment to the lessor. If the drying facility were depreciated, the deprecation deduction would be $2,000. What is the total amount Lindsey may deduct on her 2011 tax return for the leased 200 acres including depreciation, if any?