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:

$\begin{array} { lr } \text { Property taxes on the structures } &\$ 4,500 \\\text { Seeds, fertilizer, and bug sprays. } &8,000 \\\text { Depreciation on the structures } &5,000\end{array}$
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