On june $24,2022,$ Ronda purchased a duplex with the intent of renting both units. The seller. Elias, had fallen behind on payments, so Ronda paid Elias $$50,000$ in cash and assumed the $$210,000$ mortgage. The assessed value of the property is $ $225,000($ disregard land value for this question$)$

Ronda's other sale expenses are: $$1900$ mortgage interest owed by Elias. $$1650$ real estate tax owed by Elias. $$500$ loan assumption fee.

What is Ronda's basis for depreciation in the duplex?

$1)$ $$228,550.2)263,550.3)264,050.4)$ $$278,550.$