Joanne rented a retail space for her restaurant. The lease term was seven years. At the beginning of the lease, Joanne spent $15,000 on improvements. Later, Joanne made another leasehold improvement for $5,000, in which $1,500 was taken in depreciation deductions. At the end of the seven-year lease, she moved to a larger retail space in the same complex. Joanne had taken $9,000 in depreciation deductions for the original $15,000 in improvements. How should Joanne handle the undepreciated part of the improvements this year?

a) The improvements should continue to be deducted as they have been since the expenses were incurred.

b) Since Joanne moved out of the property, she forfeits any further deductions on the property.

c) Joanne should take a loss on abandonment.

d) Joanne must recapture any depreciation taken when she moves.