Robyn rents her beach house for 60 days and uses it for personal use for 30 days during 2022. The rental income is $6,000 and the expenses are as follows:

Utilities	2,000
State Property Taxes	1,000
Insurance	500
Depreciation (rental part)	4,000

The expenses above pertain to the full calendar year. What are the total expenses (associated with the beach house) that Robyn can deduct on her tax return in 2022? What is her total taxable income from the activity in 2022? Answer each of these questions using both the IRS and the Court approach.