This year, Jordan purchased, and placed into service, a single-family rental house. He paid the following amounts to acquire his property: $300,000 sales price (which included $20,000 for the land). $3,200 for legal fees and recording costs (which includes $3,000 allocated to the building and $200 allocated to the land.) $250 to have the property professionally cleaned before the first tenant moved in. What is Jordan's basis for depreciation in the house?