Gabby purchased a personal residence in 2015 for $ 300,000 (Land value of $ 40,000, house value $260,000. Gabby made no improvements to this property. In January 2020, Gabby moved into a new house. On 4/20/20, Gabby converted her old house (the one purchased in 2014) to residential rental property. At the time of the change in use, the fair market value of the property was $ 290,000 (Land value of $ 50,000 and house value of $ 240,000). How much will Gabby deduct as depreciation in 2020 (round to the nearest dollar)? $4.366 58.726 $9.454 SAFE 687.470 03.112