房屋出租 －－ 请问 各位大侠

我有一独立屋想出租，该屋无贷款。

我想知道：

如果我在该屋上做 cash out refinance， mortgage $２００／月 ：

principle: $100

interest: $100

property tax and other expenses 在此忽略不记。

当年底报税时，Is the expense on the rented property $100 or $200?

Is the principle paid in the mortgage is part of expenses of the rented house?

本人在Michigan.