Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) If a personal residence is rented for fewer than 15 days,the rent income is not included in gross income and no expenses can be deducted.
B) If a personal residence is rented for more than 14 days,the rent income must be included in gross income and all the related expenses can be deducted.
C) If a personal residence is rented for more than 14 days and the personal use days exceed 14 days and 10% of the rental days,the rent income must be included in gross income,but the expense deductions are limited to the amount of gross income.
D) Only a.and b.
E) Only a.and c.