Depreciation basis for converted rental

[Holden Smith]

I converted our primary residence into a rental. I bought the house in 2014 for $160,000. I put about $20,000 worth of work into the property. I converted it into a rental in 6/18. How do I calculate my depreciation basis? Is is FMV (appraised at $212,000), $180,000 (less land) or $160,000?