Vacation Rental Market in Puerto Rico? Still recovering or what??

[Rebecca Cramer]

I am looking at buying real estate in Puerto Rico and renting it out on Airbnb. I looked at other airbnb rentals and even the superhosts have calendars that are WIDE OPEN! Like a few sparse weekend and weeks but mostly NOT BOOKED! Im wondering if its a good investment because not only can you only ask $65-$125/night (vs my rental in Ocean City, Maryland when I can get up to $700/night) but it seems no one is renting down there. Is this just because of the hurricane and people aren't going there as much or is Airbnb not big in Puerto Rico or is this just the short term rental situation in Puerto Rico period? 

I have heard of the great tax benefits for Puerto Rico so I wanted to take advantage..and if anyone knows those advantages and wants to break that down for a short term rentals business through airbnb that would be great too! Thanks everyone!