In 2018, Jos purchased a house for $325,000 ($300,000 relates to the house; $25,000 relates to the

In 2018, José purchased a house for $325,000 ($300,000 relates to the house; $25,000 relates to the land). He used the house as his personal residence. In March 2021, when the fair market value of the house was $400,000, he converted the house to rental property. What is José’s cost recovery for 2021?