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Tom owns a ski chateau that he lived in for 4 weeks and rented to unrelated parties for 1 2 weeks during the current year.

Tom owns a ski chateau that he lived in for 4 weeks and rented to unrelated parties for 12 weeks during the current year. Toms income and expenses related to the cabin were as follows:
Rental income
$5,500
Maintenance
3,500
Utilities
1,700
Taxes
810
Interest
1,400
Depreciation
5,200
What amount of depreciation may Tom deduct from rental income under the Bolton case?

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