Beginning on January $1,2023,$ Taylor started working in his home office. The total cost of his home is $$635,000,$ with $$200,000$ being the value of the land. Taylor uses $20\%$ of the total area of his home for work purposes. What is the appropriate cost or basis amount that Taylor will use to calculate the depreciation?

a$)$ $ $127,000$ b$)$ $ $40,000$ c$)$ $ $87,000$ d$)$ $$435,000$