Respond to the Client's Email below in the form of email/letter response answering each questions with primary sources to support the tax position and recommendation for the client.

Topic is Rental Income and Rental Expense. Look forPrimary sourcesto answer the questions below.

Dear CPA, Thank you For helping prepare my 2019 tax return. We are confused about what is taxa ble income and what is tax deductible. Brad and I need guidance on the Following items: 1.) On November 19th, 2019 Brad and I got married. Do we have to File a single retur n For January November 2019 and than we File married joint For December only? 2.) Brad moved in with me in July to save money and he started renting out his condo From July 1-December 31, 2019 For $1,200 per month. In December, he had to replace t he heater & air vents in the condo at cost oF $900. How do we treat these items? 3.) Brad also pays property taxes oF $3,790 per year and he pays mortgage interest 0 F $11,000 and mortgage principle payments oF $9,000. Are any oF these items deductib le? 4.) My place is inexpensive because we rent From my aunt and she charges us low rent 0F $500 per month under the table and we give her cash, can we deduct this rent? doe 5 my aunt have to recognize this rent iF we pay her cash? Sincerely, TiFFany and Brad