During $2021,$ Sabrina$$s father died after a long illness. Sabrina inherited $$700,000.$ Using the inheritance and taking out a mortgage loan to pay the balance, on $5/1/2022,$ Salvatore and Sabrina purchased a vacation home in Durango, Colorado for $$900,000.($The land had an appraised value of $$150,000$ and the house itself had a fair market value of $$750,000.)$ The address is:

$5386$ Junction Creek Road

$$Durango$,$ CO $81302$

At the time of the purchase, the realtor had already rented out the house beginning June $1$st$.$ Therefore, before the summer started, Salvatore and Sabrina spent $1$ weekend there in May; $3$ days in total since it was Memorial Day weekend. The house was then rented from June $1$st through September $30$th$.$ During the fall, Salvatore and Sabrina spent the following time at the house: Columbus Day weekend $(3$ days$),$ Halloween weekend $(3$ days$),$ plus the third week in November on a hunting trip $(8$ days$).$ Then, Salvatore and Sabrina rented the house for the ski season: $12/1/20223/31/2023.$ They received rental income payments totaling $$60,000$ for $2022,$ which applied to these months in $2022$: June, July, August, September, and December. This rental income is not considered to be $$Qualified Business Income$($QBI$).$ Their expenses associated with the property were as follows:

$$Property taxes$$ $$10,000$

$$Mortgage interest$9,000$

$$Supplies$7,000$

$$Utilities$6,000$

$$Property insurance$5,000$

$$Cleaning$3,000$

If the Durango property is classified as personal$/$rental property, then Salvatore and Sabrina choose to allocate mortgage interest and property taxes between the rental and personal portions using the IRS approach.