Rental losses can be offset $($within a limit$)$ against ordinary $/$ portfolio income on active participation by a tax payer. This can be done if which of the following is true? I. Personal use of the rental home is less than greater of $14$ days or $10\%$ of days rented out. II$.$ Days rented out are less than greater of $14$ days or $10\%$ of days of personal use.

A$.$ Personal use of the rental home is less than greater of $14$ days or $10\%$ of days rented out.

B$.$ Days rented out are less than greater of $14$ days or $10\%$ of days of personal use.

C$.$ Personal use of the rental home is less than greater of $14$ days or $10\%$ of days rented out.

$($OR$)$ Days rented out are less than greater of $14$ days or $10\%$ of days of personal use.

D$.$ Any option other than the given ones.