Facts:

Mr. and Mrs. Fordham love bass fishing as a vacation in Michigan. They loved it so much that this past year they bought their own summer home. They have rented the home out for all but 30 days of the summer. The home is located in Alpena, Michigan, a college town located on Lake Huron. Students have rented the home throughout the school year and two summer months have been rented out to fisherman. The home was purchased on 1/1/20 for $150,000. Real property taxes are 4,000. Interest expense on the home is 10,000. Rent per month during the school year is 1,000. Rent during the summer months is 2,000 per month. In all rental months the utilities are paid by the tenant. Maintenance and Insurance totaled 2,500 for the year. Depreciation totaled 5,000 for the year.

Issue: Will they be able to take a deduction on a portion of the interest and taxes on the home, depreciation, maintenance for the year. Will it be 11 months out of the year able for deduction or how does that work?