Vacation home. Mahika owns a home in Queens, NY, which is her principal residence. In 2019, during the U.S. Open, she rented out her home for 7 days for $7,000. She paid no property tax or mortgage interest. Operating expenses (including maintenance, insurance, utilities, etc.) of $400 and depreciation of $500 would be allocable to the rental use of the home. How much income does she recognize and how much are her deductions?

A) $7,000 income; $400 deductions

B) $7,000 income; zero deductions

C) zero income; zero deductions

D) $7,000 income; $900 deductions