Which of the following is correct for a vacation home that is used for both rental and personal purposes during the year? A) The personal portion of property taxes is ineligible to be counted for itemized deduction purposes. B) The passive loss rules will always apply. C) The personal portion of mortgage interest can be deductible qualified residence interest, subject to the applicable limitations. D) Under a safe-harbor rule, taxpayers can allocate all expenses for the property 50/50 between personal and rental usage.