Did you homestead the property as your primary residence?
I cannot give you a 100% certain answer to this question....
Since you have rented the property since the purchase and have not homesteaded it, you can consider this as a rental property and take the credit for the new homebuyer credit. However, I would also like to mention that there may be some risk if your tax return is examined or audited as IRS can challenge that you owned a primary residence in which case you may have to prove that the house was purely rental in nature.
Here is a link to the faqs on the credit-
It does state that "Ownership of a vacation home or rental property not used as a principal residence does not disqualify a buyer as a first-time home buyer".
Let me know if you have any question.
Please note: This advice is provided with the understanding that all the relevant facts have been provided by you. Any change in facts might affect the advice given and hence may not be relied on in such cases. Nothing contained in this reply was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended.
Yes, you are correct.
You gross income is $93,500 and your adjusted gross income considering that you deferred $16,500 from paycheck to 401K, had $3000 in stock loss and $1000 in net rental income - will be $75,000.