A taxpayer reporting a net loss on a vacation rental property may prefer to use the Tax Court allocation method over the IRS one because the Tax Court method:

A. Is more beneficial when the taxpayer takes the standard deduction.

B. Does not limit deductible rental expenses to rental income.

C. Enables the taxpayer to carry forward a greater portion of unallowed expenses.

D. Enables the taxpayer to deduct a greater amount of expenses on their Schedule A.