Amitabh rents his home for 60 days and lives in the home for 30 days. His gross rent income is $10,000. The real estate taxes are $2,190, mortgage interest is $10,220, utilities and maintenance is $2,400 and depreciation is $9,000. Using the IRS approach for rental expenses, how much of his depreciation expense is deductible?

A. $6,000

B. $9,000

C. $6,027

D. $127