alal purchased a house in $2022$ to use as a rental. What is his basis for depreciation in the property if his expenses were as follows?:

$$220,000$ purchase price $($disregard land value for this question$).$

$$2,500$ points paid on the mortgage.

$$250$ legal fees.

$$175$ title insurance.

$$1,200$ homeowner's insurance.

$$1,500$ real estate tax $($owed by the seller, Jalal paid$).$

$$2,500$ commissions.

$$222,925$

$$224,425$

$$226,925$

$$228,125$