Corporation owns a multi-level parking garage adjacent to its office building for which Mario spends $10,000 annually for maintaining this garage .The parking garage has 1,000 spots where its visitors and employee can park for free. There are 50 spots reserved for management and additional 800 employee park in the garage

garage in non-reserved spots during normal business hours on a typical business day. How much of the $10,000 in parking expenses can Marino Corporation deduct