The vacation home rules of IRC 280 apply to limit the deductions attributable to a rental activity in which of the following circumstances? A. The vacation home is rented for 12 days during the year and is used by the taxpayer for personal purposes for the remainder of the year. B. The vacation home is used for personal purposes for 30 days and rented for 335 days of the year. C. The vacation home is used for personal purposes for 20 days and rented for 150 days of the year. D. The vacation home is used for personal purposes for 16 days and rented for 200 days of the year.