懇求幫助:出租房的折舊值 (form4562 line19h (c)

purchase price=$224000, land=$50300, improvement=71010, fair market cash value=$364000

I think the depreciation basis should be $224000-50300=173700.

turbo tax give me $131790. Does anyone know how to calcuate depreciation basis (Form 4562,line19h (c))? thanks.