During the year $($not a leap year$),$ Anna rented her vacation home for $30$ days, used it personally for $20$ days, and left it vacant for $315$ days. She had the following income and expenses:

Rent income

$$7900$

Expenses

Real estate taxes

$3700$

Interest on mortgage

$9200$

Utilities

$2600$

Repairs

$1790$

Roof replacement $($a capital expenditure$)$

$14300$

Depreciation

$8300$

Compute Anna$$s net rent income or loss that are taxable or deductible, using the court$$s approach to allocating property taxes and interest.