Carl, thank you for the answer. I'm sorry, probably my question was not clear, I edited it and I hope now you can better understand what I mean. I actually did have guests and the room was occupied for 155 days as I explained in additional details under the question.
"During period from April, 14 to December 31: 155 days the bedroom was rented out, 26 days - available for booking but not booked; 85 – not available for booking. We blocked these 85 days on Airbnb calendar when we would be out of town, or needed extra time for preparing the room for next guests as we work full-time jobs. We don't use the bedroom for personal use and it was just empty when we were not renting in out, neither before April, 14 nor after.
What percentage of expenses I can deduct?"
Appreciate your answer.
