Jeremy and Gladys own a cabin in Sun Valley, Idaho, which they rented for 30 days. They also used the cabin with their family and friends for the ski season for 45 days. Their income and expenses were as follows: rental income $4,000, mortgage interest $3,000, property taxes $2,200, utilities $400, maintenance $400, and depreciation $4,800. How much depreciation expense can they deduct on Schedule E for the cabin? Use the IRS method for allocation of expenses.