When he is not renting out the home, Jeff will use it for a vacation home. For the purposes of vacation home rentals, all of the following are considered personal use of the rental property except:

a) Any day of use by the taxpayer or other person who has interest in it, unless rented to another owner as their main home under a shared equity financing agreement

b) Any day of use by a family member or member of any other family who has interest in it, unless the family member uses the dwelling as their main home and pays fair rental price

c) Any day of use by anyone under an arrangement that lets the taxpayer use some other dwelling unit, even if that person pays a fair rental price

d) Any day the taxpayer stays at the dwelling to complete maintenance, upkeep, or repairs