Which of the following statements regarding personal and/or rental use of a home is false?
A. A day for which a taxpayer rents a home to an unrelated party for less than the property's fair market value is considered to be a personal use day.
B. A day for which a taxpayer rents a home to a relative for full fair market value is considered to be a rental use day.
C. A day for which an unrelated non-owner stays in the home under a vacation exchange arrangement is considered to be a personal use day.
D. A day for which the home is available for rent but is not occupied does not count as a personal use or a rental use day.
Answer: B