Which of the following days are counted as personal use days for a dwelling unit? (Check all that apply.)\ \ Multiple select question.\ \ A friend of the taxpayer stays in the home and pays a below market rental rate.\ \ \ The home is available for rent, but is NOT actually rented out.\ \ \ A friend of the taxpayer stays in the home and pays a fair market rental rate.\ \ \ The taxpayer or other owner resides in the unit.\ \ \ A relative of an owner stays in the home and pays a fair market rental rate.\ \ \ A relative of an owner stays in the home for free.