Leroy charged the student $280 per month to rent the basement of his home for the year. He used the following expenses for the tax year to determine his total deductible rental expenses:

Mortgage interest Real estate tax Homeowner's insurance Liability insurance for renter

$ 8,200 Utilities for home $ 1,050 Repaint exterior of home $ 1,400 Depreciation for rental area $ 700

$ 3,000 $ 6,000 $ 440

What is the total amount of rental expenses he can claim on Schedule E of his tax return?

a) $4,088 b) $3,648 c) $3,360 d) $3,000