McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 27

Several years ago, Junior acquired a home that he vacationed in part of the time and rented out part of the time.During the current year Junior:
• Personally stayed in the home for 22 days.• Rented it to his favorite brother at a discount for 10 days.• Rented it to his least favorite brother for eight days at the full market rate.• Rented it to his friend at a discounted rate for four days.• Rented the home to third parties for 58 days at the market rate.• Did repair and maintenance work for two days.• Marketed the property and made it available for rent for 150 days during the year.How many days of personal use and how many days of rental use did Junior experience on the property during the year?