Janet owns a home at the lake. She incurs the following expenses: Mortgage interest $ 1,340 Property taxes 820 Insurance 1,530 Utilities 1,830 Repairs 310 Depreciation 4,040 Required: What is the proper treatment of the rental income and expenses in each of the following cases? Use the Tax Court allocation method, if applicable. Note: Round your intermediate computations to 5 decimal places and final answers to nearest whole dollar value. Case Rental Income Days Rented Personal-Use Days A $ 9,100 45 10 B 12,100 55 25 C 6,100 10 30 D 22,100 365 0