A taxpayer may prefer to use the IRS allocation method over the Tax Court method when they are reporting a net profit on a vacation rental property because the IRS method __________.

A. Does not limit deductible rental expenses to rental income. B. Enables the taxpayer to deduct a greater amount of expenses on their Schedule A. C. Generally lowers the taxpayer's adjusted gross income. D. Uses days of rental use to total days of ownership in the year to determine business-use percentage.