Jonathan rents his home for twelve days during the 2022 World Cup of US Soccer. Due to the popularity of the event, he earns $4,000 in rent. He spends $150 on a cleaning service immediately after the rental. He does not rent the home otherwise during the year. What is Jonathan’s rental income and deductions from this shortterm rental?

a. $0 income and $0 deduction

b. $4,000 income and $150 deduction

c. $4,000 income and $0 deduction

d. $4,000 income and $5 (12/365 3 $150)