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Residence definition. Susan owns a houseboat. During the year, Susan and her friends partied on the houseboat for 2 0 days and went home at

Residence definition. Susan owns a houseboat. During the year, Susan and her friends partied on the houseboat for 20 days and went home at 11:00 pm each night. She rented out the houseboat to strangers for overnight trips at full rental rates for 250 days. She also rented out the houseboat for overnight trips to her friends at a 50% discount for 10 days. None of these days overlapped (e.g., strangers did not move out on the same morning when friends moved in in the afternoon). To determine whether the houseboat is a residence for tax purposes, how many personal use days and how many rental use days were there?

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