Althea rented out the basement of her home to a college student for the entire tax year. What must Althea do when reporting this rental on her tax return?

a) She must divide certain expenses between the part of the property used for rental and the part used for personal purposes as though she actually had two separate pieces of property.

b) She must decide whether to deduct all the expenses as rental expenses or as personal expenses.

c) She must not deduct any expenses as rental expenses.

d) She must deduct all expenses as rental expenses.