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 eavh week petforming activities related to the rental property. which activity is considered a supstantisl service.

1. administrative activities

2. changing sheet and towels beteen rentals

3. repairing carpet dansfed ny guest

4. transporting guest to anf ftom the airport and sightseeing trips