Jodi has owned a rental home for many years, but in December 2017, her longtime tenant moved out. In January 2018, Jodi began renting the property to a coworker who was going through a divorce. The fair rental value of the home is at least $1,100 per month, but Jodi rented it to her coworker all year for $500 a month. How does Jodi report this income on her tax return?

As other income on Schedule 1 (Form 1040), line 21.

As passive rental income on Schedule E.

As nonpassive rental income on Schedule E.

Jodi does not need to report this income on her tax return.