what is the IRS method of allocating expenses between rental and use and personal use?

a. all expenses allocated as a percentage of rental-use days to total days owned

b. all expenses allocated a a percentage of renal-use to total days used

c. Mortgage interest, mortgage insurance premiums, real estate taxes, and causality losses allocated as percentage of rental-use days to total days

d. mortgage interest and real estate taxes allocated as percentage of rental-use days to total days used.