How to file taxes on a property given a gift

[Evguenia W.]

I received a property from my parent as a gift. The quick claim deed was for $10 or $100 and my parent bought this property for $130,000 a few years prior. I use this property as a primary residence and to rent out one room, it is a two bedroom property which is 50% rent out.

Question 1) How do I file depreciation on taxes, do I file with the number of $10/$100 or $130,000?

- From Florida.