Which of the following statements is false regarding a taxpayer who rents half the square footage of his residence to anunrelatedthird party tenant while living full-time in the other half?

A.Despite that only 50% of the property is rented, 100% of the rent collected by the taxpayer is fully taxable.

B.If the above taxpayer rents hishome for less than 15 days during the tax year, no rental income needs to be reported.

C.While the above taxpayer may deduct (in the appropriate place on his tax return) 100%of the mortgage interest and real estate taxes on his residence, the taxpayer may only deduct half of the other rental expenses (insurance, depreciation, etc.) attributable to the one-half portion of his residence that is rented.

D.All of the above are true.