Karen converted her principal residence to a rental property in February, 2014. She paid $187,000 for it in 2007 and made improvements of $19,000 in 2010 (before it was a rental). Because of the real estate slump, an appraisal Karen got to explore a refinance indicates that the market value of the property at the beginning of 2014 is only 169,500. How much depreciation can Karen deduct against the rental income from the former residence in 2020?