Where would a nightly rental cabin show up on the call report? I know it is not HMDA reportable but would it be considered a small business loan?

RC-C 1.e

Secured by nonfarm nonresidential properties. Report in the appropriate subitem (on the
FFIEC 041, in column B; on the FFIEC 031, in columns A and B for large institutions and
highly complex institutions – as defined for assessment purposes – with foreign offices, and
in column B for all other institutions with foreign offices) loans secured by real estate as
evidenced by mortgages or other liens on nonfarm nonresidential properties, including
business and industrial properties, hotels, motels, churches, hospitals, educational and
charitable institutions, dormitories, clubs, lodges, association buildings, "homes" for aged
persons and orphans, golf courses, recreational facilities, and similar properties.