on nov 15, alex and Deanna kent come to you for tax advice. the kents, a married couple that files a joint tax return, own a rental home in southern cali. from January to nov 1 of the current year, they rented out the home for 210 days. since they live in Minnesota, they are considering staying in their rental home from Dec 10 to the 31st. if they do not stay in their home during that period it will stay vacant. they ask you if this decision would have any tax consequences. they also provide the following info.

rental home income and expenses

rental income 16000

mortgage interest 12,400

property tax 4,300

homeowners assoc. fees. 3,500

deprec. 18000

othe income and expenses

deannas salary 75000

alex's salary 65000

passive income from an investment inLLP 1,000

Mortgage interest on Minnesota home 7800

charitable contributions 14,200

medical expenses 8,100

property tax on Minnesota home 2,900

state income tax 9,700

what do you recommend?