Barb plans to landscape the backyard of the duplex at a cost of $27,000 and hopes to deduct some of the landscaping costs. The builder did not include appliances with Unit B, so she had to purchase a stove, fridge, dishwasher, and washer and dryer for a total of $7,600. Barb does not intend to make any changes to Unit B before renting it out at a cost of $2,100 per month.