Marino Corporation owns a multi-level parking garage adjacent to its office building for which Marino spends $10,000 annually for maintaining this garage. The parking garage has 1,000 spots where its visitors and employees can park for free. There are 50 spots reserved for management and an additional 800 employees park in the garage in non-reserved spots during normal business hours on a typical business day. How much of the $10,000 in parking expenses can Marino Corporation deduct?