During the year $($not a leap year$),$ Joey rented his vacation home for $200$ days, used it personally for $12$ days and left it vacant for the rest. Use Example $36$ as a template and round to the nearest one hundredth. $\mathrm{.}04667=5\%.$ Answer the following based on the income and expenses shown below:

a$.$ Which tax treatment is this property? Primarily personal, primarily rental, or personal$/$rental

b$.$ Calculate the net rental gain$/$loss on the property $($prepare a chart as shown in Example $36-$ You can either attach the chart or show your calculations$).$ Ignore passive losses $-$ we haven't learned them yet.

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

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

$\backslash$table$[[$Rental income,$$30,000$