Angela owns a duplex. She rents out one unit and lives in the other. During the current year, she pays $4,500 in interest on the loan she used to buy the duplex, $900 in property taxes on the duplex, and $1,200 in dues to the duplex association which maintains the grounds and the swimming pool.

Identify the tax issue(s) posed by the facts presented. Determine the possible tax consequences of each issue that you identify.