Steve has converted his garage into a separate living space and listed the property for short-term rental on an online platform. Steve spends an average of 15 hours each week performing activities related to the rental property. Which activity is considered a substantial service?

1 Administrative activities, including paying bills and advertising the rental

2. Changing sheets and towels between rentals

3. Repairing carpet damaged by guests

4. Transporting guests to and from the airport and sightseeing trips