47. 103 Adelene, who lives in a winter resort area, rented her personal residence for 14 days while she was visiting Brussels. Rent income was $5,000. Related expenses for the year were as follows: Real property taxes Mortgage interest Uilities $3,800 7,500 3,700 2,500 2,100 15,000 Repairs Determine the effect on Adelene's AGI 48. Lo3 During the year (not a leap year), Anna rented her vacation home for 30 days, used it personally for 20 days, and left it vacant for 315 days. She had the fol- lowing income and expenses: Rent income 7,000 Real estate taxes Interest on mortgage Utilities Repairs Roof replacement (a capital expenditure 2,500 9,000 2,400 1,000 12,000 7,500 a. Compute Anna's net rent income or loss and the amounts she can temize on her tax return, using the court's approach to allocating property taxes and interest. How would your answer in part (a) differ using the IRS's method of allocating property taxes and interest? b