7. During the year, Martin rented his vacation home for three months and spent one month there (You may assume all month are 30 days and the year is 365 days). Gross rental income from the property was $5,000. Martin incurred the following expenses: mortgage interest, $3,000; real estate taxes, $1,500; utilities, $800, maintenance, $500, and depreciation, $4,000. Compute Martin's allowable deductions for the vacation home under the IRS's approach. How would the court's approach differ