Which of the Following Statements Regarding the IRS And/or Tax

Which of the following statements regarding the IRS and/or Tax Court approaches to allocating home-related expenses between rental use and personal use is correct?

A) The IRS approach allocates interest expense and property taxes to rental use based on the ratio of the number of days of rental use to the total days of the year.
B) The Tax Court and the IRS approaches allocate the same amount of expenses other than interest expense and property taxes to rental use.
C) The Tax Court approach allocates more property tax and interest expense to rental use than does the IRS approach.
D) None of these statements is correct.