Alicia and Marie own a vacation home at the beach. During the year, they rented the house for 42 days (6 weeks) at $895 per week and used it for personal use for 58 days. The total costs of maintaining the home are as follows:

Mortgage interest$ 4,220Property taxes710Insurance1,215Utilities3,215Repairs1,905Depreciation5,520

Required:

What is the proper tax treatment of this information on their tax return using the Tax Court method?