Should I sell my condo or rent it out

I have a 2 bedroom 2 bath- 1200 square foot condo that I purchased in 2008 for 67k, it's worth 105k- 110k. I want to know if it is better to rent it out or sell. I have moved 2 hours away for work. I owe 47k and the HOA is $280 a month. My mortgage is $320 a month. My property tax as my primary home is like $300 a year, and the property tax for a 2nd home would be roughly $1200 a year and It can rent for $950- $1000 a month. I have a first time home buyers credit that I would payback regardless for 3k.