When Mauricio's son went to college, he purchased a property for his son near campus for $$90,000$ with $$9,000$ of the property value allocated 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 $$120,000.$ What is the basis for depreciation of the house?

A$)$ $$81,000$

B$)$ $$90,000$

C$)$ $$111,000$

D$)$ $$120,000$