Question about Closing Cost Depreciation

[Zhenyang Jin]

I purchased one rental at 1.0M price. The supplemental tax bill provided by county divided the price as below (Land: 600K, Improvements: 400K). The total sum of assessed land value and improvment value exactly matches 1.0M purchase price.

The Escrow and Title Cost in closing statement is about 4K. The following is my calculation of Basis of Buildings as assessment value matches my purchase price exactly:

         Purchase Price:                 1.0M

+      Escrow and Tilte Cost:      4K

-       Land Value in tax bill:       600K

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        Basis of Building      =       404K

Question: When depreciating these escrow and title cost, should I multiple 4K by improvment ratio (40%) in my case?

Regards, Zhenyang