Dillon rented his personal residence at Lake Tahoe for 14 days while he was vacationing in Ireland. He resided in the home for the remainder of the year. Rental income from the property was $6,500. Expenses associated with use of the home for the entire year were as follows:

Real property taxes	$	3,200
Mortgage interest		12,500
Repairs		1,400
Insurance		1,600
Utilities		5,400
Depreciation		13,000

a. What effect does the rental have on Dillons AGI?

b. What are Dillons itemizable real property taxes and itemizable mortgage interest (assuming he itemizes deductions before considering deductions associated with the home)?