1. Ana is a self-employed hairdresser who rents space at a hair salon. She cuts and styles hair four days a week at the salon and works one day a week at her office in her home. In her home office, Ana performs such necessary tasks as purchasing products, scheduling and billing clients, returning client phone calls and texts, researching new fashion trends, etc. These activities constitute the exclusive use of her home office. Ana's business expenses include supplies, advertising, telephone service, and internet connection. With respect to her home, Ana also incurs real estate taxes, interest and principal payments on her home mortgage, homeowners' insurance, utilities, and lawn care. Her home office occupies about one-quarter of the square footage of her residence. a. Is Ana entitled to a home-office deduction? b. Does your answer change if Ana, in addition to managing her hairdressing business, also manages her investment portfolio in her home office?