my question is regard of this question

Why aren't the acquisition costs proportional to the land and the house discounted?Kip purchased a rental house for $250,000 which included the land portion of $50,000. At closing, he paid $3,500 for legal fees and $4,000 in title fees. What is the amount of basis of the house for depreciation purposes? 1. $200,000 2. $206,000 3. $207,500 4. $257,500

my result is 206,000

7500 * 20%= 1400 land acquisition cost

7500* 80%= 6000 house acquisition cost

250,000-50,000= 200,000 + 6000= 206,000