Ted and Alice Smith, relatively naive in the ways of the world and thinking that eBay was a beach community, purchased during 2009 what they believed was a beach house. The house was located on Dry Gulch in Indiana. The Smiths intended to use the house occasionally for family vacations and cover costs associated with the house by renting the house using Dry Gulch real estate agency Bob Carol Associates. The house, purchased sight unseen, turned out to be in need of some repair. Ted and Alice decided to save money by making the repairs themselves. During 2009, according to a log they maintained, the Smiths occupied the house 38 days and rented it 49 days. The log also indicated that on 24 of the 38 days the Smiths occupied the house, one or both of them were engaged in work on the house. Their two teenage children were with them on all these days but did not help with the work. On their 2009 income tax return, Ted and Alice filed jointly and treated the Dry Gulch house as rental property and deducted a pro rata share of the property taxes, mortgage interest, utilities, maintenance and repairs, and depreciation in determining their net loss from the home. The IRS has indicated that deductions should be limited to rent income and that some of the costs deducted as repairs were actually capital expenditures. Are the days the taxpayer spent performing maintenance considered personal use days per Tax Code 280A? Why or why not?