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:
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$$\begin{array} { l r } \text { Mortgage interest } & \$ 8,000 \\\text { Property taxes } & 3,600 \\\text { Utilities } & 4,000 \\\text { Insurance } & 2,400 \\\text { Depreciation } & 22,000\end{array}$$
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