Janet Randolf rents one-half of her duplex and lives in the other half. Her rental income for the year is $6,000. Janet’s basis for depreciation in the rental portion is $15,000, and she uses straight-line depreciation with a 27.5 year useful life. On the whole duplex, real estate taxes are $1,200, interest on the mortgage is $3,400, utilities are $1,800, and insurance is $450. Use Part I of Schedule E on page 3-7 to report Janet’s income from rental of part of the duplex.