Clem is married and is a skilled carpenter. Clem's wife, Wanda, works part-time as a substitute grade school teacher. Determine the amount of Clem's expenses that are deductible for AGI this year (if any) under the following independent circumstances: (Leave no answer blank. Enter zero if applicable.)

b. Clem and Wanda own a garage downtown that they rent to a local business for storage. This year they incurred expenses of $1,520 in utilities and $1,150 in depreciation.