Robert, a single taxpayer, owns a second home that he uses part-time as a vacation home. During 2020, he rented the home for $7,500 for 50 days (representing its fair rental value) and used if for personal purposes for 25 days. For calendar year 2020, Robert incurred the following expenses related to the vacation home:

Mortgage interest $4,200

Real Property Taxes $2,400

Utilities $ 450

Maintenance $ 300

Cleaning $ 600

Depreciation $8,000

Assume that Robert itemizes his tax deductions (doesnt claim the standard deduction) and that mortgage interest and real property taxes listed above would otherwise be fully tax deductible. a. Calculate Roberts net rent income reported for US federal income tax purposes in a manner that maximizes his total income tax deductions for 2020. (4 points)

b. Calculate Roberts net rental income for 2020 if he rented the second home for only 12 days and assuming all amounts remained the same (i.e., rental income and expenses) and explain the reason for the difference from the amount calculated in a., above. (2 point)