Janet owns and rents a cabin near a local ski resort. Her family used the cabin for 40 days and rents the cabin for 60 days. Joan does not qualify for active participation, and any losses will be limited by passive loss rules. It generates $13,000 of income. She has the following expenses (use 365 days for the year): Property Taxes $2,500 Mortgage Interest $5,000 Utilities $1,200 Insurance $500 Yard maintenance $1,500 Depreciation if property was 100% business $14,000 What is her total deduction related to the rental property? Assume she does not want any expenses to be limited by passive loss rules. Use the court method for allocating expenses. (Hint: I am looking for the sum of deductions, not the profit or loss. Just the amount of deductions that will be taken against the $13,000 rental income.)

Individual Income Taxes
43rd Edition
ISBN:9780357109731
Author:Hoffman
Publisher:Hoffman
Chapter6: Deductions And Losses: In General
Section: Chapter Questions
Problem 46P
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Janet owns and rents a cabin near a local ski resort. Her family used the cabin for 40 days and rents the cabin for 60 days. Joan does not qualify for active participation, and any losses will be limited by passive loss rules. It generates $13,000 of income. She has the following expenses (use 365 days for the year):

  • Property Taxes $2,500
  • Mortgage Interest $5,000
  • Utilities $1,200
  • Insurance $500
  • Yard maintenance $1,500
  • Depreciation if property was 100% business $14,000

What is her total deduction related to the rental property? Assume she does not want any expenses to be limited by passive loss rules. Use the court method for allocating expenses. (Hint: I am looking for the sum of deductions, not the profit or loss. Just the amount of deductions that will be taken against the $13,000 rental income.)

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