A restaurant is purchasing an adjoining piece of land to be used to expand the restaurants parking area. The land cost is $85,000. Grading and leveling the land will cost $10,000. Paving the lot will cost $45,000. Signage and line painting will cost $8,000. Installing overhead lighting will cost $15,000. Landscaping the lot will cost $4,000. Assuming no salvage value, what amount of this parking lot project can be depreciated by the restaurants owners?