In the current year, Sandra rented her vacation home for $75$ days, used it for personal use for $22$ days, and left it vacant for the remainder of the year. Her income and expenses before allocation are as follows:

$\backslash$table$[[$Rental income,$14,700],[$Real estate taxes,$2,300],[$Utilities$,2,175],[$Mortgage interest,$4,300],[$Depreciation$,7,100],[$Repairs and maintenance,$1,140]]$

Required:

What is Sandra's net income or loss from the rental of her vacation home? Use the Tax Court method.

Note: Round your intermediate computations to $5$ decimal places and final answers to nearest whole dollar value.

$\backslash$table$[[,$Schedule E$,$Schedule A$],[$Rental income,,$],[$Real estate taxes,,$],[$Utilities$,,],[$Mortgage interest,,$],[$Repairs and maintenance,,$],[$Depreciation$,,],[$Net rental income,,$]]$