please explain

22. Petya owns a condominium in the Hilton Head Island, South Carolina. During the year, Petya uses the condo a total of 30 days. The condo is also rented to vacationers for a total of 90 days and generates gross rental revenues of $22,500. Petya incurs the following expenses: Expense Mortgage interest Property taxes Utilities Insurance Depreciation (Annual) Amount $ 12,000 8,000 6,000 2,000 18,000 Using the Courts Approved (Tax Court Method") of allocating expenses, the amount of depreciation that Petya may take with respect to the rental property will be (rounded): A) $ 11,568.50. B) $ 13,500 C) $15,444.75. D) $18,000