@Terry53029   I'm trying to figure out what you are trying to argue.  Maybe we are just miscommunicating.

Fact #1:  The OP said it was rented.  There is no evidence otherwise.  That means it is income.

Fact #2:  The OP said it was rented as less than Fair Market Value.  If you carefully read 280A(d), you will see that is considered as personal use, therefore no deductions are allowed (except mortgage interest and real estate taxes on Schedule A).

So what are you trying to say?