Tax Conseq Assign 1)

Several years ago, Junior acquired a home that he vacationed in part of the time and rented out part of the time. During the current year, Junior:

Personally stayed in the home for 38 days.

Rented it to his favorite brother at a discount for 30 days.

Rented it to his least-favorite brother for 16 days at the full market rate.

Rented it to his friend at a discounted rate for 10 days.

Rented the home to third parties for 54 days at the market rate.

Did repair and maintenance work on the home for 2 days.

Marketed the property and made it available for rent for 196 days during the year (but did not rent it out).

How many days of personal use and how many days of rental use did Junior experience on the property during the year?