which of the following statements is true regarding vacation homes?

a if the rental is rented for 14 days or less during the year no income is included and none of the expenses deductible expect those that deductible on schedule A

b if the rental is rented for 14 days or less during the year taxes and interest must be prorated and the nonrental days expenses are deductible

c renting to relative for fair market rental is personal use and therefore is not deductible

d the vacation home rules apply if the building is rented for 12 consecutive months and there was significant personal use before and after the rental