In 2020, Chester is a self-employed CPA who maintains a qualifying office in his home. Chester has $100,000 gross income from his practice and incurs expenses of $82,000 for salaries, supplies, and advertising. Chester's mortgage interest and real estate taxes allocable to the home office total $9,000. The other expenses total $7,000 utilities, insurance, and maintenance and $8000 in depreciation What amount can Chester deduct for depreciation in 2020.

Select one: a. $0 and no carryforward b. $0 and $8,000 carryforward. c. $8,000 d. $2,000