Stephanie lives in Seattle, and has her primary home here. In 2008, she also purchased a second home (a condo on Bourbon Street in New Orleans). She used the condo for personal or family use during almost half of the year, but usually rents it out for 10-12 nights each year, during Mardi Gras (for $1,000/night !!). A corporation paid her $10,000 in 2022 for 10 nights. How much of this will she have to claim as rental income on Schedule E? (You can ignore depreciation and other operating expenses.) Hint - Check page 19 of Publication 527 for 2022.

a. $ 0

b. $ 5,000

c. $ 10,000