Abigail's Hobby Is Sculpting

Abigail's hobby is sculpting.During the current year,Abigail sold three of her sculptures for a total of $3,200.Her related expenses include $1,500 in utilities,$1,200 in supplies and $900 in depreciation.Of the total expenses incurred,Abigail may deduct

A) $0.
B) $1,500 in utilities and $1,200 in supplies.
C) $1,500 in utilities,$1,200 in supplies,and $500 in depreciation.
D) $1,500 in utilities,$1,200 in supplies and $900 in depreciation.