On June $24,2022,$ Ronda purchased a duplex with the intent of renting both units. The seller, Elias, had fallen behind on payments, so Ronda paid Elias $$50,000$ in cash and assumed the $$210,000$ mortgage. The assessed value of the property is $$225,000($disregard land value for this question$).$

Ronda's other sale expenses are:

$$1,900$ mortgage interest owed by Elias.

$$1,650$ real estate tax owed by Elias.

$$500$ loan assumption fee.

What is Ronda's basis for depreciation in the duplex?

$$228,550$

$$263,550$

$$264,050$

$$278,550$