Each of the following individuals purchased their property 5 years ago with the intention of using it as a vacation home. They have all rented out their property during periods when they could not get away. Which taxoayer has taxable income from renting their property in the current year?

Deborah, She used her beach cottage personally for 40 days and rented it to a friend for 13 days at fair rental valuse

Lillian She used her forest cabib personally for 10 days. She rented the property at fair rental value for 12 days using online platform. She received a Form 1099-K Payment Card and Third Party Network Transactions, reporting a gross payment amount of more than $600

Kevin He used his mountain lodge personally for 34 days and allowed his brother to stay there rent free for 10 days

Terrell - His lakefront condominium was not used for personal purposes at any time during the year. He rented the property to a co-worker at fair rental value for 18 days