Savannah is the owner of a three-bedroom cabin in Georgia. During 2020, she contracted with a property-management company to rent the cabin to third parties. In exchange for its services, Savannah paid the company a 35% commission on all rental income received. The property-management company was responsible for maintaining the property, cleaning the cabin, paying all utilities, providing linens, and so on. The cabin was rented three times during the year for a total of 12 days and 9 nights, with the average rental period being three days. Savannah visited the cabin eight times during the year and stayed 19 nights and 27 days. Savannah claimed $15,000 of Schedule E expenses relating to the rental of the cabin on her return under the active-rental-real-estate exception. Was Savannah entitled to the deduction? Please be as comprehensive as possible in your answer.

write two corresponding client letters based on the memo. One letter should be for a more sophisticated client while the other is for a less sophisticated client. When you are finished, please attach both letters and submit them.