You can not sell your personal residence so on 1/1/2019 you rent it out with a two year lease.

The original purchase price was $100,000

You put on a new roof at a cost of $13,000

On 1/1/2019 the fair market value was $90,000.

What is your depreciation expense for 2019 assuming 27.5 years straight line 1/2 month convention?

$3,485 $3,938 $3,136 None of the above