Ben owns a cozy vacation cabin in the Black Hills. During 2018, Ben rented his cabin for three months and spent one month there with her own family. Gross rental income from the property was $5,000. Ben incurred the following expenses: mortgage interest, $3,000; real estate taxes, $1,500 utilities, $800 maintenance, $500 and depreciation, $4,000.

A) Is Bens home primarily personal, primarily rental, or personal/rental? Explain fully.

B) Compute Bens allowable deductions for the vacation home. Use the court approach.

C) Compute Bens allowable deductions for the vacation home. Use the IRS approach.