Or you could do what IRS asks.

Minimal rental use

There's a special rule if you use a dwelling unit as a residence and rent it for fewer than 15 days. In this case, don't report any of the rental income and don't deduct any expenses as rental expenses.

https://www.irs.gov/taxtopics/tc415

Did you hear the one about the guy who tried to avoid a CP-2000 by claiming an exemption was really a deduction?  Got a full-blown audit because IRS had a quota of Schedule E's to examine.