Anne White, a client, lives in Richmond has owned a second property in Wintergreen for three years.Each year, the taxpayer rents the property during the winter months (December through March) each year, and uses the property for personal reasons for the entire month of July each year.However, for two of those three years, her daughter Ellen lived in the property for those three months.For the remainder of the year, rentals are sporadic, usually totaling about 100 days.The taxpayer would now like to deduct interest paid on the mortgage on this property as interest on a second personal residence.A colleague told you that you probably should check Sec. 280A"(d) on vacations homes to see when (if at all) such a rental would be classified as a "residence."