In order for a dwelling unit to be considered a residence, 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