Jim owns an apartment building with 10 identical units. He lives in one unit and rents the other nine to unrelated individuals. On April 1 of the current year, Jim paid property insurance on the apartment building for a 5-year period beginning April 1 of the current year. The total insurance premium was $2,000. Assume Jim is a cash-basis, calendar-year taxpayer. What amount is Jims rental expense in the current year for the insurance policy?

A) $270

B) $300

C) $1,800

D) $2,000