Florida Real Estate Practice Question

An investor purchased a small residential apartment complex in March for $1,250,000. The appraisal specified that 80% of the total purchase price was allocated to the value of the building, and 20% was allocated to the land. The investor made a 20% cash down payment of $250,000 and financed the remainder of the purchase. What is the annual IRS depreciation allowance for this property? (Round to the nearest dollar.)