Olivia owns a small beach cottage on the Oregon coast. She lives full time in Portland but spends occasional weekends at the cottage and usually a week or more in the summer. Olivia also rents out the cottage as a vacation rental, but sometimes Olivia will allow family or friends to use the cottage for free. Last year, Olivia personally stayed at the house a total of 28 days and rented it out for a total of 84 days. Of the 84 days that the cottage was rented, one week of it was used as an exchange for Olivia to spend a week at a vacation home near the Boston Harbor last fall. Additionally, Olivia's brother, Jack, and his family spent a week at the cottage last summer. During their stay at the cottage, Jack used three of the days to make some repairs and apply sealant to the deck.

In one to two paragraphs, provide a rationale to support your responses to each of the following: Identify the appropriate tax category of Olivia's beach cottage.

Explain which days the beach cottage would be classified as personal use and rental use.