Albertini Co. purchased 33% of Lavender Corp's outstanding common stock as a long-term investment on Jan. 2, 2021. The following information relates to Lavender real estate assets. Book Value Fair Value $665,000 Building $527,000 $731,000 $870,000 Land The remaining useful life of the building is 10 years. How much straight-line depreciation would Albertini Corp claim in 2021 as a result of its investment in Lavender?