I have a client who rents a home to his mother at below market rental rates  There is no attempt to make a profit on this rental.  Here are my questions:

1. Is this rental activity reported on Schedule E?  Or is the income reported as other income like a not-for profit hobby with expenses reported on Schedule A?

2. I believe he can claim a deduction for mortgage interest and property taxes as a second home.  Can he claim any other deductions against the rental income?

Thank you,