In 2017, Martin rented his vacation home for 72 days and stayed in his vacation home for 18 days. Gross rental income from the property was $13,700. Martin incurred the following expenses: mortgage interest, $6,500; real estate taxes, $4,600; utilities, $1,900; maintenance, $1,200; and depreciation, $3,800.

Using the IRSs approach, compute Martins net rental income or loss, showing all

calculations.