Xavier and Shandra are married and own their home, which they listed for rent though a vacation rental platform. They rented it for $12$ days during the year. During the

period it was rented, they provided fresh linens and prepared a hot breakfast for the guests each morning. The couple did not receive a Form $1099-$K$,$ Payment Card

and Third Party Network Transactions. Where on their joint return will Xavier and Shandra report this rental income?