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separate maintenance. For 2009, how much will she be able to deduct as alimony? es on a --------------------------------------------------------------------------- ACC 401 Week 3 Assignment Chapter 6 (UOP) FOR MORE CLASSES VISIT www.acc401assist.com 39. David is a college professor who does some consulting work on the side. He uses 25% of his home exclusively for the consulting practice. He is single and 63 years old. His AGI (without consideration of consulting income) is $45,000. Other information follows: Income from consulting business $4,000 Consulting expenses other than home office 1,500 Total costs relating to home: Interest and taxes 6,500 Utilities 1,500 Maintenance and repairs 450 Depreciation (business part only) 1,500 43. Janet purchased her personal residence in 2000 for $250,000. In January 2009 she converted it to rental property. The fair market value at the time of conversion was $210,000.