Another of the requirements for claiming the mortgage interest expense deduction on a residence is that the residence must be either the taxpayers main home or their second home. How many days must the owner actually use the second home property as a residence during the year? (You may want to check Page 4 of Pub 936 before answering this.)

a. 0 days

b. 14 days

c. 20 days

d. 30 days