Amy invested $650,000 in real estate ($487,500 for an office building and $162,500 for its land). The property enjoys full occupancy; tenants include an assortment of businesses. Amy can deduct $12,500 in depreciation from her taxes. By the end of her first year of ownership, Amy earned $97,500 in rental income. If she pays income taxes at the rate of 25%, then she will save in taxes by taking the depreciation deduction