steven owns a second residence in park city, utah. He uses the home for personal use for 10 days per year and rents it for 215 days during the year. His rental income is 21,600 and he has direct rental expenses of 5900. Steven also pays 4500 in property taxes and 9450 in mortgage interest expense. His utilities are 2700 per year and depreciation is 11025 per year. What is the net rental income (loss)