If a taxpayer paid $600 for heating for a house with 1,800 square feet, how much of that can be claimed as a rental expense for a 180-square-foot room?

To determine the amount of heating expense that can be claimed as a rental expense for a 180-square-foot room within a 1,800-square-foot house, we need to compute the proportion of the total heating cost that is attributable to the rental space.

First, the total heating expense paid by the taxpayer is $600. Next, we need to calculate what fraction of the total area the rented room occupies. The 180-square-foot room represents 10% of the total area of the house (180 square feet divided by 1,800 square feet).

Thus, to find the rental expense that can be claimed, we take 10% of the total heating expense:

[ 10% \times 600 = 0.10 \times 600 = 60 ]

Therefore, the taxpayer can claim $60 as a rental expense for heating the 180-square-foot room. This calculation is valid under typical tax guidelines, where expenses related to rental properties are generally prorated based on the portion of the property being rented out.