Condo Has Zero Land Value - What do we use for depression?

[Logan Zanki]

I have a rental thats a condo and I purchased it for $245,000.  My accountant wants to use 10% of the purchase price as a land value but the city tax records says I have zero land value.  I tried looking online at the IRS website but couldn't find a strait answer.  Can some one help me and let me know if we can fully depreciate the purchase price or we should make up a number for the land?