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Terry bought a vacation rental on January 30th. He lived in it for 60 days and rented it at fair market rental value for 120

Terry bought a vacation rental on January 30th. He lived in it for 60 days and rented it at fair market rental value for 120 days. Using the IRS method for allocating vacation home expenses, what is Terry's rental use percentage?

18%

33%

36%

67%

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