Lee and Sally own a winter retreat in Harlingen, Texas, that qualifies as their second home. This year they spent 40 days in their cabin. Because of its ideal location, it is easy to rent at $120 a day and was rented for 80 days this year. The total upkeep costs of the cabin for the year were as follows:

Mortgage interest .......... $9,000

Real and personal property taxes ... 1,200

Insurance ............. 750

Utilities ............... 600

Repairs and maintenance ...... 1,000

Depreciation (unallocated) ...... 2,500

What is the proper treatment of this information on Lee and Sally’s tax return?