Answer and Explanation:
The computation is shown below:
                   75%                      25%             100%
 Particulars       Business Use	Personal Use    Total
Initial Basis    $22,500         $7,500            $30,000
Less: Depreciation	-$4,209              0                   -$4,209
Adjusted Basis      $18,291           $7,500             $25,791
b    
Particulars                     Building        Land            Land Improvements
Original Cost               $250,000       $80,000  
Remodeling cost        $8,000  
Parking lot and sidewalks                             $12,000
Depreciation                -$70,620                           -$1,000
Adjusted basis         $187,380	$80,000           $110,000
We simply classify the cost to each type of asset which is shown above