How to find rental house income for tax return 2019.

Judy Adamss mother, Lisa, died on July 2, 2018, leaving Judy her entire estate. Included in the estate was Lisas residence (325 Oak Street, Cincinnati, Ohio 45211). Lisas basis in the residence was $30,000. The fair market value of the residence on July 2, 2018, was $155,000. The property was distributed to Judy on January 1, 2018. The Adams' have held the property as a rental property and have managed it themselves and they started renting the house to the same tenant starting January 1, 2019. To compute depreciation on the house, the Adams' had allocated $15,000 of the propertys basis to the land on which the house is located. The Adams collected rent of $1,000 a month during the months the house was rented during the year. They incurred the following related expenses during this period: property insurance $500, property taxes $800, maintenance $465, depreciation (to be computed).