Marlene Is a Single Taxpayer with an Adjusted Gross Income

Multiple Choice

Marlene is a single taxpayer with an adjusted gross income of $140,000.In addition to her personal residence,Marlene owns a ski cabin in Vail.She uses the cabin for 40 days during the current year and rents it out to unrelated parties for 80 days,receiving rent of $10,000.Marlene's costs before any allocation related to the cabin are as follows:

$\begin{array} {lr } \text { Mortgage interest and property taxes } &\$ 9,000 \\ \text {Utilities, maintenance, and repairs } &4,500 \\ \text { Depreciation } &6,000\end{array}$
Based on the above information,what is her allowable depreciation deduction?

A) $ - 0 -
B) $1,000
C) $3,000
D) $4,000
E) $6,000