Expenses incurred to own and maintain a vacation property must be allocated between personal-use and rental-use days. Which of the following scenarios describe rental-use days?

A. Joshua rents his property to a co-worker for $50 a day. The fair market rental value is $75 a day.

B. Mable rented her property to her brother for three weeks; he paid her $1,800. The fair rental value is $500 a week. This was not his principal residence.

C. Sarah's mother, Joan, lived in her property all year after going through a divorce. Joan paid Sarah $600 a month in rent, which is considered fair market value. The property was Joan's principal residence.

D. Terrence rented his oceanside condominium to a friend for two weeks. In exchange, Samuel rented his friend's mountain retreat. They each paid fair market value