Sam Silver owns a condominium in Orange Beach, Alabama. Sam and his family used the condominium for $30$ days during the year $($ not a leap year$).$ The condominium was rented out for a total of $70$ days during the year, generating $$12,000$ of rental income. Sam incurred the following expenses for the condominium for the full year: Property taxes & mortgage interest: $$10,000.$ Insurance, utilities, and maintenance:$$5,000.$ Depreciation: $$11,000.$ Total: $$26,000.$ Use the IRS method to determine how much of the depreciation is deductable in the current year.