Mrs. Howser converted her personal residence (originally acquired in 1981) to rental property in the current year. At the time of the change in use, the property had an adjusted basis of $45,000, of which $5,000 was for the land and $40,000 for the house. The fair market value at the time of the change was $50,000, of which $11,000 was for land and $39,000 for the house. What is Mrs. Howsers basis for determining depreciation?