Georgia and Mike own a beach house that they rent out on Airbnb. In 2022 they rented the house for 10 days and used the house for personal purposes for 12 days. Rental income was $62,000 and expenses allocated to rental days were $68,000.

(a) How much, if any, of the rental expenses may Georgia and Mike deduct?

(b) What if, instead, they rented the house for 150 days? How much, if any, of the rental expenses may Georgia and Mike deduct?