Investors & landlords

Thanks for the helpful explanation.  Can you further explain in the TaxCourt method how the days that are neither actively rented nor used as personal get accounted for?

 

Are they considered rented if the property is open for rentals but didn't book? (Personal days % = personal days/365)
OR

Are they lumped into personal?   (Rented days % = days rented/365)

 

Thanks!