Santa Barbara

Tina owns a condominium in Santa Barbara. During the current year, she incurs the following expenses related to the property:

Mortgage interest                    $10,000

Property taxes                            1,800

Utilities                                            800

Maintenance fees                       1,000

Repairs                                           600

Depreciation                                6,000

a.         For each of the following scenarios, indicate whether Tina would treat the condo for income tax purposes as personal use property, a rental, or a vacation home.