In the current year, Ruth Buzzy purchased a condominium in Hilton Head Island, South Carolina. Ruth and her family used the condominium for a total of 30 days. The condominium was rented out a total of 70 days during the year, generating $21,000 of rental income. Ruthincurred the following expenses:

Property taxes	$5,600
Mortgage interest	1,000
Insurance	1,000
Utilities	1,000
Depreciation	10,000

Answer the following below:

(a.) Determine Ruth's deductible expenses using the Tax Court method of allocating normal expenses allowable to all taxpayers.

(b.) How much depreciation can be deducted in the current year if the rental income was $30,000?