@M-MTax - i do not see what is arguable.
While you may not believe it is a typical "not rented for profit" situation, the IRS sees it as typical as they have covered it in the link I provided above and I provided the specific sentence.
It is not rented for profit, but it is rented. That is a typcial situation that the IRS covers.
Can you please provide something from the IRS supporting your opinion?
