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B. Rental Expenses
On her 1999 Schedule E, Supplemental Income and Loss,
petitioner claimed deductions pertaining to two rental properties
she owned at 9219 Primera Court (Primera) and 8138 Otium Way
(Otium) in the amounts of $28,170, and $29,728, respectively.
The expenses consisted of depreciation, advertising, auto and
travel expenses, cleaning and maintenance, commissions,
insurance, management fees, mortgage interest, repairs, taxes,
and utilities.
Respondent agrees that $20,650 of the expenses claimed for
Primera and $21,984 of the expenses claimed for Otium are
allowable. Remaining at issue are the following expenses:
Primera Otium
Cleaning & maintenance $5,200 $5,700
Commissions 560 440
Management fees 560 440
Utilities 1,200 1,164
7,520 7,744
3. Roth IRA Distribution
On February 17, 1998, petitioner opened a Roth IRA with a
$2,000 contribution at Golden One Credit Union. On July 14,
1999, she withdrew $1,600 from the account and on September 21,
1999, withdrew the remaining $608.58. After early withdrawal
penalties, petitioner received a $2,171 distribution from the
Roth IRA account in 1999. Petitioner did not report this
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