Client is owns a house with 4 apartments.  One is his residence and the other 3 are rented out.  Last year he rented the back yard on 4 separate occasions, a couple of wedding and 2 parties.  His income was $1500.   Not sure how to handle this.  My idea is to pro-rate the usage and apply it to the M.I. and Prop. Tax.  It would give him a deduction of $270.   My concern is for now and the future as he is very aggressive and might be renting the yard every weekend, for 1 or 2 days. TIA