53. LO7 Lee and Sally own a winter retreat in Harlingen, Texas, that qualifies as their second home. This year they spent 40 days in their cabin. Because of its ideal loca- tion, it is easy to rent at $120 a day and was rented for 80 days this year. The total upkeep costs of the cabin for the year were as follows: Mortgage interest $9,000 1,200 Real and personal property taxes Insurance 750 600 Utilities Repairs and maintenance 1,000 Depreciation (unallocated) 2,500 What is the proper treatment of this information on Lee and Sally's tax return