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 expense on their schedule a.

c. Generally lowers the taxpayers adjusted gross income.

d. Uses days of rental use to total days of of ownership in the year to determine business-use percentage.