[6] Mrs. R owns a beach cottage that she rented out for 3 months, lived in for 1 month, and tried unsuccessfully to rent for the rest of the year. Mrs. R received rental income of $5,600. Her total expenses for the cottage were as follows:

Interest Taxes Utilities Maintenance Depreciation

$3,000 1,800 1,500

900 2,400

What is Mrs. R's net rental income or loss to be reported on her income tax return?

A. $4,000 loss.

B. $800 income.

C. $0

D. $0 or $800 income.