On January 1, 2019, Daniel Durrow owned a commercial rental property which had an adjusted basis to him of $270,000. Daniel made the following expenditures during 2019:

• Ordinary painting of building $ 5,000
• Repair of roof section (useful life not

appreciably extended) 2,500

• Legal fees paid to defend title 10,000
• Property taxes 6,000
• Assessment for local street improvement

(value of property increased greatly) 15,000

What is Daniels basis in the rental property at the beginning of 2020 and how much depreciation would be deductible in 2020?