I built a new house that I will put on the rental market. The initial builder quoted 300K for the build. He was paid in full. Halfway into the build he embezzled and hid behind his lawyer. The house cost me 500K total to finish with the new builder. The new builder says that he could have built the house for 350K. The real estate assessor put it at 325K. What would be my depreciation/cost basis for this house?