Bob and April own a house at the beach. The house was rented to unrelated parties for eight weeks during the year. April and children used the house 12 days for their vacation during the year. The expenses and revenues related to the beach house are as follows: Gross rental income $14,000, Mortgage interest and property taxes $3,500, Utilities and Maintenance expenses $8,00. Required: (a) how is this rental activity classified for tax purposes, (b) what is the % of