Which of the following does not count as a personal day of use by the taxpayer (owner)?

a. Use by a family member who pays a fair rental price to use the home for 21 days during the year

b. Donation of a week of use to be auctioned by a qualified charity

c. Days during which the taxpayer's friend pays 80% of fair rental to stay at the home

d. Days on which the taxpayer and the taxpayer’s family used the home while the taxpayer made repairs to the home.