Vavacation homes rules, apply to which of the following taxpayers. Andrew rents out an apartment all year to his mother at less than 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 I need to charge is a fair rental value. Lena rented her Beachhouse to tenants for $210$ days during the year for fair rental value. She use the beach house for sale for $45$ days during the year Lars rent out a room in his house at fair rental value of the room was rented out the entire year.