Can I deduct the mortgage interest and property tax on my second home?

Can I deduct the mortgage interest and property tax on my second home?

If you do NOT rent out your second home during the taxable year, the mortgage interest and property tax are generally deductible. 

If you rent it out, you must use it for more than 14 days or more than 10% of the number of days you rent it out, whichever is longer.