During the year, Esther rented her vacation home for 141 days, used it personally for 9 days, and left it vacant for 215 days. She had the following income and expenses:

Rent income	$28,000
Expenses
Real estate taxes	$6,000
Interest on mortgage	14,500
Utilities	3,000
Ordinary repairs	4,200
Heating unit replacement (a capital expenditure)	5,500
Depreciation	14,000

Compute the following: If required, round your answers to the nearest dollar. If an amount is zero, enter "0".

a.

Gross rental income: 28,000	$
Total rental expenses: ?	$

b. Esther has a net rental loss of $ ? this year.

c. What amount of the real estate taxes can Esther deduct as an itemized deduction? $ ?

d. What amount of the mortgage interest can Esther deduct as an itemized deduction? $ ?