Identify the tax issue(s) posed by the facts presented.
Determine the possible tax consequences of each issue that you identify

Doris purchases a ski cabin in Montana during the current
year. She hires a real estate management company to rent out the cabin on a
daily basis. The real estate management company tells Doris to expect an
average of 70 rental days per year. Doris intends to use the cabin for her
vacation 3 weeks during the year.