$133 is possible
home office improvements have a 39-year depreciable life
depreciable cost is 70%
you get 1/2 month's depreciation for the month placed into service + 1 full month for each subsequent month in the year
for the depreciation factor look to IRS PUB 946 based on the month placed into service
table A-7a on page 72
https://www.irs.gov/forms-pubs/about-publication-946
the depreciation should show up on form 4562
in the future, the annual depreciation would be the pro-rata business cost divided by 39
roughly 35000/39 or $897
