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Barbara owns a house with two identical apartments. She resides in one apartment and rents the other apartment to a tenant. The tenant made timely monthly rental payments of $550 per month for the months of January through December 2020. The following expenses were incurred on the entire building:

Utilities	$3,600
Maintenance and repairs	900
Insurance	500

In addition, depreciation allocable to the rented apartment is $1,500. What amount should Barbara report as net rental income for 2020?

a-$100 b-$2,600 c-$0 d-$1,400 e-None of the above