Robyn Rents Her Beach House for 60 Days and Uses

Multiple Choice

Robyn rents her beach house for 60 days and uses it for personal use for 30 days during the year.The rental income is $6,000 and the expenses are as follows: $\begin{array} { l } \text {Mortgage interest }&\$9,000\\ \text { Real estate taxes}&3,000\\ \text {Utilities }&2,000\\ \text { Maintenance}&1,000\\ \text {Insurance }&500\\ \text {Depreciation (rental part) }&4,000\\\end{array}$
Using the IRS approach,total expenses that Robyn can deduct on her tax return associated with the beach house are:

A) $0.
B) $6,000.
C) $8,000.
D) $12,000.
E) None of these.