Virginia,a Practicing CPA,receives $11,000 from the Sale of Rare Orchids

Multiple Choice

Virginia,a practicing CPA,receives $11,000 from the sale of rare orchids that she grows.Her expenses of operating this hobby activity follow:
$\begin{array}{lr}\text { Froperty taxes on the structures } & \$ 4,500 \\\text { Seeds, fertilizer, and bug sprays. } & 8,000 \\\text { Depreciation on the structures } & 5,000\end{array}$
How much of the expenses that Virginia incurs can be deducted as hobby expenses?

A) $ - 0 -
B) $ 4,500
C) $11,000
D) $12,500
E) $17,500