Last year, Harvey purchased a condominium in St Augustine, Florida. In the current year, Harvey and his family used the condominium for a total of 36 days. The condominium was rented out a total of 90 days during the year, generating $17,400 of rental income. Harvey incurred the following expenses in the current year:

Property taxes $6,835

Mortgage interest 16,960

Insurance 1,640

Utilities 5,410

Depreciation 12,150

a. Determine all of Harvey's deductible expenses using the Tax Court approach (including those on Schedule A).

b. How much depreciation can be deducted in the current year if the rental income was $22,420?