This year Manuel purchased and placed into service a single family rental house. He paid the following amounts to a crowd his property $325,000 sale price which includes $20,000 for the land. $4200 for legal fees and recording costs which includes $4,000 allocated to the building and $200 alligated to the land $250 to have the property professionally cleaned before the house was placed into service. what is Manuel's basis? $305,000 $309,250 $329,000 $329,250.