When a taxpayer rents a residence for part of the year, the residence is not eligible as a qualified residence for the home mortgage interest expense deduction unless the taxpayer's:

Multiple Choice

personal use of the home exceeds half of the taxpayer's rental use of the home.

personal use of the home exceeds the lesser of 14 days or 10 percent of the taxpayer's rental use of the home.

personal use of the home exceeds the greater of 14 days or 10 percent of the taxpayer's rental use of the home.

personal use of the home exceeds the taxpayer's rental use of the home.