Available for rent but vacant days cannot be counted as rental days, for TY 2019 per 2019 pub 572 pg 17:
"...When dividing your expenses, follow these rules.
• Any day that the unit is rented at a fair
rental price is a day of rental use even if
you used the unit for personal purposes
that day. (This rule doesn’t apply when determining whether you used the unit as a
home.)
• Any day that the unit is available for rent
but not actually rented isn’t a day of rental
use...."
