Jim and Jacob are co-owners of a rental property at the beach. The property was not used by Jim as a residence during the year. Jacob uses the property for four weeks each year while on vacation. Which of the following statements is true with regard to personal use days?

a) Jim and Jacob will split the four weeks and have two weeks each of personal use days.

b) Jim will have zero personal use days, and Jacob will have four weeks of personal use days.

c) Jim and Jacob will both be considered to have four weeks of personal use days.

d) Neither Jim nor Jacob will be considered to have any personal use days.