Kana is a CPA who loves chinchillas. She breeds chinchillas as pets (she currently owns thirteen of them) and every so often sells a baby chinchilla to a suitable family to keep as a pet.

In the current year, she sells $250 worth of chinchillas and incurs the following expenses:

Chinchilla breeding cages $300

Advertising for chinchilla sales $2,500

This activity is considered a hobby.

Kana has adjusted gross income of $72,000. What is the amount of income and expense Kana recognizes (assume she itemizes deductions) associated with her chinchilla hobby if the current year is 2017?

2017 Income amount is :

2017 deduction amount is: