Assume that Robert uses a condominium as his main home every year from October through March. From May 1 through September 30, it is available for rent. This year, Robert rented it out for exactly 15 weeks (105 days) at a fair rental price. For tax purposes, what should Robert do? a) Include all rental income (except for the first 14 rental days) in income. b) Include all rental income and expenses for April through September on Schedule E, Part I. c) Divide expenses between rental use and personal use based on the number of days used for each purpose. d) Consider any day that the unit is available for rent but not actually rented to be a day of rental use.