My son lives in my 2nd home year round and pays the mortgage which is a lot less than fair rental prices. Do I report it as income or is this a case of cost sharing with a close family member?

Because this situation involves a close family member it is unclear if it is considered a rental or just sharing costs.

I take the standard deduction. I don’t have enough mortgage interest and property taxes to itemize. If it is considered income can I deduct expenses related to the home from the income?  Expenses like a new roof, new window?

I see similar questions on here but the answers provided are not in agreement as to whether it is income or not.

I do understand that this is a use for personal purposes situation and not the typical Schedule E rental situation.

Thank you