Lester rents his vacation home for 6 months and lives in the home during the other 6 months of 2022. The gross rental income from the home is $43,500. For the entire year, real estate taxes are $2,200, interest is $3,000, and utilities and maintenance expenses are $2,500. What is Lester's allowable net loss from renting his vacation home? a. $3,850 loss b. $4,200 loss c. $0 loss d. $350 loss