Final answer:
Motor vehicle expenses are typically deductible for all rental properties if the vehicle is used for the maintenance and management of those properties. Expense claims should be backed by accurate records and it's advisable to consult a tax professional for specific advice.
Step-by-step explanation:
The student is inquiring about the tax deductibility of motor vehicle expenses related to rental properties. The correct answer is: a) Deductible for all properties. If you use your vehicle for the maintenance and management of your rental properties, the Internal Revenue Service (IRS) typically allows you to deduct motor vehicle expenses for all properties. However, these expenses must be prorated based on the actual usage of your vehicle for rental activities.
It is important to keep accurate records and documentation of your travel specifically related to the management of your rental properties. This would include dates, mileage, and purpose of the trips.
Please note that rules can vary based on jurisdiction and it's always wise to consult with a tax professional to understand the specific rules that apply to your situation.