Taxpayers who own a dwelling that is used for both short-term rental and personal purposes may allocate expenses between rental use and personal use by the IRS or Tax Court method. Which of the following describes the Tax Court method of allocating expenses between rental use and personal use during the tax year?

A)All rental expenses are allocated as a percentage of rental-use days to total days owned.

B)All rental expenses are allocated as a percentage of rental-use days to total days used.

C)Mortgage interest, real estate taxes, and allowed casualty losses are allocated as a percentage of rental-use days to total days owned.

D)Mortgage interest, real estate taxes, and allowed casualty losses are allocated as a percentage of rental-use days to total days used.