Arturo and Anabel own a vacation home. During the year they rented the home for 100 days and used it for personal use 100 days. The following are income and expenses related to the property

Rental income $40,000

Mortgage interest $10,000

Property taxes $ 1,000

Depreciation $ 2,000

Repairs $ 2,000

Insurance $ 4,000

Maintenance $ 1,000

Utilities $ 6,000

Which of the three categories of vacation rental property would apply to this property and why? In which schedule Arturo and Anabel must report the expenses of the house as rented property and what is the amount? Remember to present the procedure of how you obtained the results.