Girardo Owns a Condominium in Key West The Amount of Depreciation That Girardo May Deduct with Respect

Multiple Choice

Girardo owns a condominium in Key West.During the year,Girardo uses the condo a total of 22 days.The condo is also rented to vacationers for a total of 78 days and generates rental income of $24,000.Girardo incurs the following expenses before allocation:
$$\begin{array} { l r } \text { Mortgage interest } & \$ 8,000 \\\text { Property taxes } & 3,600 \\\text { Utilities } & 4,000 \\\text { Insurance } & 2,400 \\\text { Depreciation } & 22,000\end{array}$$
The amount of depreciation that Girardo may deduct with respect to the rental property is

A) $ 7,300
B) $ 9,960
C) $14,040
D) $17,160
E) $22,000