It could be considered a "Second Home".
You can deduct mortgage interest, the question is where, Schedule A as your personal residence or Schedule E for the rental.
Since 80 days is more than 10% of the year, you would have a choice of claiming the portion of interest for the time it was rented as a rental expense and the rest as home mortgage, or all as home mortgage for tax year 2024.
Going forward, if the home is not used at least 10% as personal use, all the interest on the loan for that property, would be rental expense.
It won't make much difference, although as a rental expenses it will lower passive income. As a personal deduction it can lower your taxable income, but only if you itemized rather than taking the Standard Deduction.
According to the IRS:
“Second home rented out. If you have a second home and rent it out part of the year, you must also use it as a home during the year for it to be a qualified home. You must use this home more than 14 days or more than 10% of the number of days during the year that the home is rented at a fair rental, whichever is longer. If you don't use the home long enough, it is considered rental property and not a second home. For information on residential rental property, see Pub. 527.”
“The following two rules describe how to allocate the interest on line 16 to a business or investment activity.
If you used all of the proceeds of the mortgages on line 12 for one activity, then all the interest on line 16 is allocated to that activity. In this case, deduct the interest on the form or schedule to which it applies.
If you used the proceeds of the mortgages on line 12 for more than one activity, then you can allocate the interest on line 16 among the activities in any manner you select (up to the total amount of interest otherwise allocable to each activity, explained next).”
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