Search the code and cases to find an answer to your hypothetical's situation. List the relevant Internal Revenue Code, regulations, revenue rulings, and/or case(s) that you used in making your determination.

Anne White,, a client who lives in Richmond, has owned a second property in Wintergreen for three years. Each year, the taxpayer rents the property during the winter months (December through March), and uses the property for personal reasons the entire month of July. However, for two of those three years, her daughter Ellen lived in the property for those three months, paying less than fair rental. For the remainder of the year, rentals are sporadic, usually totally about 100 days.