katie and mike own a home in newport beach, california. during the year, they rented the house for 80 days for $24,000 and used it for personal use for 30 days. the expenses for the house included $20,000 in mortgage interest, $8,500 in property taxes, $6,000 in utilities, $2,000 in maintenance, and $12,000 in depreciation. what is the deductible loss for the rental of their home (without considering the passive loss limitation)? use the irs method for allocation of expenses