Last year, Steve purchased a condominium in San Antonio, Texas. In the current year, He and his family used the condominium for a total of 38 days. The condominium was rented out a total of 94 days during the year, generating $17,650 of rental income. Steve incurred the following expenses in the current year:

Property taxes $6,725

Mortgage interest 16,160

Insurance 1,440

Utilities 5,370

Depreciation 12,050

a. Determine and show all of Steve'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 $22,630?