Please show all details using Excel.. I keep getting C) 13,500. using the formula but that's incorrect. Please help.

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	Amount
Mortgage interest	$ 12,000
Property taxes	8,000
Utilities	6,000
Insurance	2,000
Depreciation (Annual)	18,000

Using the courts approved 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) $ 12,125.50.

C) $13,500.00

D) $18,000.00