Jack purchased a house in January 2014 for $119,000. The house was not his primary residence. During the time Jack owned the house, he deducted $13,000 for depreciation. The county installed water and sewer connections (valued at $7,000). Jack had to rewire the house, which cost $1,500. He has lived in the house since January of 2017. What is Jack's adjusted basis in the house? a) $114,500 b) $106,000 c) $127,500 d) $119,000