For purpose of the rules related to property uses partially for personal use and rental purposes: for dwelling unit to be considered a home, it must be used personally for a certain amount of time. Which statement best describes the time requirement?

A. Used by a third party no more than the greater of 182 days or 50% of the days used personally; B. Rented out for the lesser of 30 days or 10% of the total number of days the property is rented at fair rental value; C. Used for personal purposes during the tax year for more than the greater of 14 days or 10% of the total number of days the property is rented at fair rental value; D. Rented to a third party at fair rental value for 15 days or more