Which of the following is true about the rental of real estate?

a. Depreciation and maintenance expenses for an apartment complex are deductible.

b. The expenses deductions for a home rented for 100 days and used for personal use for seventeen days will be limited to the gross rental income.

c. If a home is rented for less than fifteen days a year, the rent is not taxable.

d. Repairs on rental property are deductible by the taxpayer.

e. All of the above.