In 2014, Ben purchased a house for $295,000. After review of the city's appraisal, $20,000 was allocated to the land, He used the house as his personal residence. On February 1st of this year, when the fair market value of the house was $330,000, he converted the house to rental property. What is Ben's depreciation deduction for the year? [Use the tables provided in Blackboard] $9,864 $8,751 $10,501 O $9,387