If the taxpayer uses a dwelling unit as a home and he or she rents it less than $15$ days during the year, its primary function is not considered to be a rental. Any expenses related to the home, such as mortgage interest, property taxes, and any qualified casualty loss, will be reported as normally allowed on which of the following schedules?

A$.$ Schedule $1$

B$.$ Schedule A

C$.$ Schedule E

D$.$ Schedule SE