seo-yeon owns a condominium. in each of the following alternative situations, determine whether the condominium should be treated as a residence or a nonresidence for tax purposes. required: seo-yeon lives in the condo for 28 days and rents it out for 23 days. seo-yeon lives in the condo for 8 days and rents it out for 23 days. seo-yeon lives in the condo for 73 days and rents it out for 106 days. seo-yeon lives in the condo for 29 days and rents it out for 316 days.