Lee and Ben own a winter retreat in Harlingen, Texas, that qualifies as their second home. This year they spent 40 days in their cabin. Because of its ideal loca-tion, it is easy to rent at $120 a day and was rented for 80 days this year. The total upkeep costs of the cabin for the year were as follows:

Mortgage interest$9,000

Real and personal propertytaxes 1,200

Insurance 750

Utilities 600

Repairs and maintenance 1,000

Depreciation (unallocated) 2,500