Apartment building cost segregation?

[jklcpa]

I have a client that is developing a parcel and will be building an apartment building with somewhere around 24-25 units.

Does anyone here have an approximate dollar value or rough idea of what the building's costs need to be where a cost segregation study becomes beneficial?

[BulldogTom]

Moss Adams website says 1MM.   Another site said 400K.   Both stress that it is the building less the land to come up with those numbers.

Tom
Longview, TX