On June 24,2021 Erika purchased a duplex with the intent of renting both units. The seller Emanuel has fallen behind on his payments so Erika paid Emanuel $50,000 in cash and sssumed the $225,000 mortgage. The assessed value of the property is $245,000 with $35,000 of that for the land. Erickas other sale expenses are

$2200 mortgage interest owed by Emanuel

$1750 real estate tax owed by Emanuel

$300 legal fees

$500 loan assumption fee

What is ericks basis in the duplex