How does depreciation impact basis

Question 20 of 75. When Marcus sent his daughter to college, he purchased a house near campus for $95,000. Empty lots in the area sold approximately $10,000 at the time. After she graduated, Marcus decided to keep the house for use as a rental. The fair market value at the time of the conversion was $160,000 and the price of the land had risen to $20,000. The basis for depreciation of the house is $140,0o0 $105,000 o $95,000 o $85,000 Mark for @llow up