PS55, LLC, a calendar year taxpayer, made two asset purchases this year. The first purchase was a commercial office building costing $52,000,000 and the second purchase was a multi-family residential apartment building costing $48,000,000. PS55, LLC performed minor construction and rehabilitation to both structures. PS55, LLC placed the residential apartment building in service on March 1^st and the office building in service on December 10^th. How many months of tax depreciation expense is PS55, LLC allowed for each asset?

A. 10.5 for months for the office building and 1.5 months of for the residential apartment building. B. 10.5 for months for the residential apartment building and 1.5 months of for the office building. C. 6 months for both investment properties. D. A half month for the office building and 9.5 months of for the residential apartment building.

E. A half month for the residential apartment building and 9.5 months of for the office building.

9. On January 1^st of the current year, Jen began Jens Cleaning Service with an initial investment of $50,000 in cash. On December 31^st her records showed the following expenditures and amounts:

Fee Income $75,000. Political Contributions $4,280.

Depreciation Expense 3,000. Traffic fines (speeding and parking tickets) 600.

Insurance 1,900. Rent expense 3,100.

Kickback to judge 20,750. Utilities expense 5,200.

Professional Dues (70% of which are considered to be lobbying expenses) 3,000

What is the total amount of non-deductible expenses?

A. $2,100.

B. $4,880

C. $27,730

D. $25,630

E. $600