1 a) Sarah is a self-employed massage therapist (i.e. owns her own business instead of working at a spa company). She rents a suite in an office building downtown where she normally performs massages for clients. She also has a den at home where she sometimes likes to take notes from online research for new techniques for massage (e.g. hot stone or pressure point massage therapy). However, she does not offer massages for clients at her home and does nearly all her administrative work at the office building suite. Will Sarah be able deduct some portion of her homes expenses related to her massage business this year? Yes/No

1b) Sarah is a self-employed massage therapist (i.e. owns her own business instead of working at a spa company). She rents a suite in an office building downtown where she normally performs massages for clients. She also has a den at home where she sometimes likes to take notes from online research for new techniques for massage (e.g. hot stone or pressure point massage therapy). However, she does not offer massages for clients at her home and does nearly all her administrative work at the office building suite.

Which code of the following code sections is MOST relevant for determining the tax treatment for Sarah (the answer in 1 - part a.)?

A.IRC Sec. 280(A)(c)(1)(A)

B.IRC Sec. 280(A)(d)(3)

C.IRC Sec. 280(A)(f)(2)