My wife and I purchased a home in October 2008 and would like to claim the first time home buyer tax credit for $7500. We do own property with a mobile home on it; however, we have rented the home out since October 2006, meaning that during the three year window prior to the new home purchase, the mobile home was rented out two out of three of those years. Since the requirements indicate that you could not have owned a "primary residence" within 3 years of the purchase date of the new home, and a primary residence is defined as a residence in which you spend most (over 50%) of your time, could we take the credit based on upon the fact that we only occupied it for the first year (1/3 or 33%) of the last three years? During the other two years (2/3 or 66%) of the three year window, it was rental property. Would you agree?