What is the Tax Court method of allocating rental property expenses?

A) All expenses allocated as a percentage of rental-use days to total days owned.

B) All expenses allocated as a percentage of rental-use days to days used for all purposes.

C) Mortgage interest, qualified mortgage insurance premiums, real estate taxes, and casualty losses allocated as a percentage of rental-use days to total days owned during the year.

D) Mortgage interest and real estate taxes allocated as percentage of rental-use days to total days used.