Vacation home rules apply to which of the following taxpayers?

Ander rents an apartment all year to his mother at less than a fair rental value.

Annika bought a new home. She converted her old home into a rental property. The tenants use it as their main home and Annika charges a fair rental value.

Lena rented her beach house to tenants for $210$ days during the year for fair rental value. She used the beach house herself for $45$ days during the year.

Lars rents out a room in his house at a fair rental value. The room was rented out for the entire year.

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