J Owns a Vacation Home (His Second Home) in Michigan

J owns a vacation home (his second home) in Michigan.During the year, he rented it out for two weeks and used it for personal purposes three weeks.His expenses directly related to renting out the property were, utilities, $280, and maid service, $75.The portion of taxes allocable to the rental activity was $50.Income from the rental was $300.J will

A) Report income of $300 and deduct $405
B) Report no income and deduct no expenses related to the vacation home
C) Report no income and deduct $50
D) Report income of $300 and deduct $300
E) Report none of the above