TP lives in the State of Washington.  Rents an apartment.

Bought a home in CA, which is his vacation home when he visits his parents.  The CA property is the only home he owns.  He rents an apartment in WA, but I just said that. 

Paid points.

Points for a second home can only be amortized.

Base on these facts, is the home in CA treated as his first home or second home?

I know he wouldn't qualify for the Section 121 exemption when he sells the CA residence.  I'm just asking about the deduction of the points.