Jacob lived in his house as his primary residence from $2018,$ when he bought it for $$175,000.$ The assessment at that time showed the land value to be $$15,000.$

He made no improvements while he lived there, and in $2021$ converted the property to rental$-$use. In early $2022,$ he spent $$15,000$ on a kitchen renovation before selling the house in December $2022.$

What is Jacob's adjusted basis in the house before any allowable depreciation when he sold it$?$