Roger rents his beach house for 90 days and uses it for personal use for 20 days during the year. The rental income is $10,000 and the expenses are as follows:

Mortgage Interest $11,000

Telephone and utilities 1,500

Maintenance 2,500

Insurance 1,000

Real estate taxes 5,000

Depreciation (rental part) 2,000

Determine the total expenses that Roger can deduct on his tax return associated with his beach house using the IRS approach.