@Carl be careful. A lot hinges on whether there this is a for-profit activity. No schedule E allowed, no depreciation if not, but rather 1040 Schedule 1 line 8 (other income). See IRS Pub 527 page 16. https://www.irs.gov/pub/irs-pdf/p527.pdf
To determine if it is not for profit review IRS Pub 535 pages 6-7 https://www.irs.gov/pub/irs-pdf/p535.pdf
There are numerous press articles on this including the following. They often discuss not only not-for-profit activity issues (including discounts from FMV for rental to relatives) but also the personal-use limitations, which don't seem to apply here.
https://www.cbsnews.com/news/when-renting-property-to-relatives-know-the-tax-rules/
https://www.biggerpockets.com/blog/2016-07-10-renting-family-membersdonaet-fall-aeoepersonal-useaetr...
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