Tax question on depriciation of new construction

[Olga Daisel]

I have the following case, numbers are made up, but the situation is real.

I purchased a house in 2021, rented it out, in 2022 I demoed it and build new, finished construction in January 2023 and rented out almost immediately.

In 2021 the structure costed 100000

In 2023 new build structure costed 200000, i.e. I spent that to build it.

Do I depreciate now on 200000 plus 100000, or since the first house was demolished I can't depreciate it?