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Supreme Leader Snoke (an individual), owns a condominium near Windandsea Beach i

ID: 2393573 • Letter: S

Question

Supreme Leader Snoke (an individual), owns a condominium near Windandsea Beach in San Diego. He rents the condo during the summer and uses it for vacations also. In 2017, Snoke rented the condo to vacationers for 90 days. He stayed in the condo 30 days for his own use. Snoke uses the IRS method to allocate expenses. His gross rental income was $16,000 and the total expenses associated with the condo are:

Expense Category

Total Expenses

Strangely convenient empty column

Mortgage Interest

$7,000

Property taxes

$5,000

Maintenance

$2,000

Utilities

$1,000

Depreciation

$8,000

Total

$23,000

1.How much depreciation can Snoke deduct?

2.If Snoke's gross rental income was only $8,000, how much interest, property taxes, and depreciation would Snoke deduct for the rental portion?

3.If Snoke's gross rental income was $13,000, he did not use the unit for personal use for any days, his actively manages the property, and his AGI before considering the rental was $135,000, what income or loss would Snoke recognize on his tax return associated with the rental?  

Expense Category

Total Expenses

Strangely convenient empty column

Mortgage Interest

$7,000

Property taxes

$5,000

Maintenance

$2,000

Utilities

$1,000

Depreciation

$8,000

Total

$23,000

Explanation / Answer

1.

Therefore snoke can deduct depreciation of $4750.

2. If snoke's gross total income was only $ 8000 then he shall deduct $5250 as mortgage interest and $ 2750 as property tax and balance property tax of $1000 shall carry over.

Gross rental income 16000 Less: mortgage interest (7000*90/120) 5250 Property taxes (5000*90/120) 3750 Maintenance (2000*90/120) 1500 Utilities (1000*90/120) 750