Abby owns a condominium in the Great Smokey Mountains. During the

year, Abby uses the condo a total of $21$ days. The condo is also rented to

tourists for a total of $79$ days and generates rental income of $$12,500.$ Abby

incurs the following expenses:

Using the IRS method of allocating expenses, the amount of depreciation

that Abby may take with respect to the rental property will be

A$)$ $$5,074.$

B$)$ $$8,515.$

C$)$ $$7,900.$

D$)$ $$10,000.$