Sergio sold a rental house he had on for several years. He claimed $24,787 in depreciation over the years. He claimed the allowable depreciation deduction each year except the first Sheri owner house when he could have claimed $1342 but failed to do so. In order to determine his gain or loss of the sale Sergio must now depreciate from his cost to determine his adjusted basis. While other events such as improvements casually losses may also affect Sergio's basis what amount must be deducted for depreciation?

$1342

$23,445

$24,787

$26,129