Chee, single, age 40, had the following income and expenses during 2014:

Income
Salary	$43,000
Rental of vacation home (rented 60 days, used personally 60 days, vacant 245 days)	4,000
Municipal bond interest	2,000
Dividend from General Electric	400
Expenses
Interest on home mortgage	8,400
Interest on vacation home	4,758
Interest on loan used to buy municipal bonds	3,100
Property tax on home	2,200
Property tax on vacation home	1,098
State income tax	3,300
State sales tax	900
Charitable contributions	1,100
Tax return preparation fee	300
Utilities and maintenance on vacation home	2,600
Depreciation on rental 50% of vacation home	3,500

Calculate Chee