Dillon rented out his home for 9 days during the year for $4,900. He resided in the home for the remainder of the year. Expenses associated with use of the home for the entire year were as follows: Real property taxes Mortgage interest Repairs Insurance Utilities Depreciation $ 2,400 10,500 1,000 1,120 3,480 9,800 Dillon's AGI is $132.820 before considering the effect of the rental activity. His AG after considering the tax effect of the rental use of his home is $