When Mauricio's son went to college, he purchased a property for his son near campus for $$100,000.$ At the time, the property tax assessment allocated $10\%$ of the property value to the land. After his son graduated, Mauricio decided to keep the house for use as a rental. The fair market value at the time of the conversion was $$150,000,$ but now the tax assessment allocated $35\%$ to land value. The basis for depreciation of the house is $\_\_\_\_\_\_\_\_\_\_.$