Alvaro owns a duplex with two equal size units. He lives in one; on January $1,2022$ he placed the other unit in service as a rental. His tenant, Gerard, moved in that month.

During $2022,$ Gerard paid $$12,000$ in rent, and Alvaro paid the following expenses:

$$350$ plumber bill for faucet repair in the rental unit.

$$3,100$ insurance for the entire property.

$$2,700$ real estate taxes.

$$6,800$ mortgage interest.

$$525$ legal fees to set up the rental contract.

Based on this information, what are Alvaro's allowable Schedule E expenses for $2022?$

How much rental income must Muriel report for the tax year?