QUESTION 20 The owner of rental property personally uses it 28 days during the year. The home is advertised for rent during the entire year, but sat unused for 200 days during the year. It was used the rest of the year by the following persons: The taxpayer's friend, who pays fair rental, 10 days The taxpayer's son and his family, who pay fair rental, 8 days Unrelated parties who pay fair rental, 105 days The taxpayer's parents, who pay no rent, 14 days The numerator in the fraction that allocates expenses to rental use, and the number of personal days used in determining whether the vacation home rules apply are: ye used in determining whether the vacatioe, the 115 and 50, respectively. 115 and 42, respectively. 123 and 50, respectively. O 123 and 42, respectively. None of the above