Which of the following options is correct?

Under Sec 280A. how will a taxpayer report the income and expenses of a vacation home if it is rented out for only 12 days during the year? On schedule A, only expenses such as qualified residential interest and taxes may still be deductible as itemized deductions and the taxpayer does not have to report the rental income. On Schedule E, the income is reported and on schedule A, only expenses such as qualified interest and taxes may still be deductible as itemized deductions for only the 12 days the vacation home was rented. On Schedule E, the income is reported but the expenses are all disallowed since the vacation home did not pass the residence test. On Schedule E, the income and expenses are reported for the 12 days the vacation home was rented