Section 280A is applicable since the house is rented but used for personal purposes for a number of days that exceeds the greater of 14 days or 10% of the number of days during the year for which the house is rented.
Section 280A(d): https://www.law.cornell.edu/uscode/text/26/280A
As a result, expenses need to be allocated and, generally, expenses will not be allowed to exceed income.
