Vacation home rules apply to which of the following taxpayers? Ander rents an apartment all year to his mother at less than a fair rental value. Annika bought a new home. She converted her old home into a rental property. The tenants use it as their main home and Annika charges a fair rental value. Lena rented her beach house to tenants for 210 days during the year for fair rental value. She used the beach house herself for 45 days during the year. Lars rents out a room in his house at a fair rental value. The room was rented out for the entire year