Stephen owns a rental property. He paid $3,000 for insurance, $2,000 to a rent collector, $1,000 to his lawyer to evict a tenant for non-payment of rent: $5,000 for material to build a new porch, $2,500 to himself for his time spent fixing the porch and $3,500 in property taxes. He also paid $5,000 in (mortgage) principal payment and $3,000 in interest on the mortgage. Of these amounts how much can Stephen claim in deductions on his income tax return? 1) $20,000.00 2) $22,500.00 3) $21,000.00 4) $12,500.00 5) $25.000.00