Classification of property as furnished holiday lettings can confer a number of advantages from an income tax perspective. These advantages include the categorisation of income as Non-savings rather than Other. Which of the following are the tests, all of which need to be passed, for property to be classified as furnished holiday lettings?

a) Rent-a-room relief, availability and occupancy

b) Availability, wear and tear allowance and pattern of occupancy

c) Availability, occupancy and pattern of occupancy

d) Availability and occupancy