WHEN LORRAINE SENT HER SON AIDAN TO COLLEGE, SHE PURCHASED A HOUSE NEAR CAMPUS FOR $ 110000. EMPTY LOTS IN THE AREA SOLD FOR APPROXIMATELY $ 10000 AT THE TIME. AFTER AIDAN GRADUATED , LORRAINE DECIDED TO KEEP THE HOUSE FOR USE AS A RENTAL. THE FAIR MARKET VALUE AT THE TIME OF THE CONVERSION WAS $ 171000, AND THE PRICE OF THE LAND HAD RISEN TO $ 20000. WHAT IS THE BASIS FOR DEPRECIATION OF THE HOUSE?

$90000

$100000

$ 110000

$ 171000