Vacation homes rules applied to which of the following taxpayers and rents an apartment all year to his mother at last a fair rental value or Anika bought a new home. She converted her old home into a rental property. The tenants use it is their main home and Anika charges a fair rental value or Lena rented her beach house to tenants for $210$ days during the year for fair rental value. She used to beach house herself $45$ days during the year or Laura rents out a room in his house at a fair rental value. The room was rented the entire year