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:
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$$\begin{array} { l r } \text { Mortgage interest and property taxes } & \$ 9,000 \\\text { Utilities, maintenance, and repairs } & 4,500 \\\text { Depreciation } & 6,000\end{array}$$
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