Elnaz paid $$180,000$ for a building in the current year. She also paid commissions of $$2,800,$ transfer fee of $$150,$ survey fee of $$100,$ appraisal fees of $$850,$ and title insurance of $$600.$

What is the initial basis of building?

Assume Elnaz replaced the roof for $$42,000$ and deducted $$37,000$ of depreciation through the date of sale. What is Elnaz$$s adjusted basis in the building?