I am working the question below:

35.In the current year, Sandra rented her vacation home for 75 days, used it for personal reasons for 22 days, and left it vacant for the remainder of the year.Her income and expenses are as follows:

Rental income$15,000

Real estate taxes$2,000

Utilities$1,500

Mortgage interest$3,800

Depreciation$7,200

Repairs and Maintenance$1,300

What is Sandra's net income or loss from the activity?Use the Tax Court method.

I have a general understanding of this question, but several sources indicate that the entire amount of the depreciation should be deducted on schedule E. However, I cannot find justification for that. Can you explain how the depreciation expense works under the Tax Court method?