$1.$

Which of the following would be deemed a specified service trade or business in addition to the various trades or businesses identified by the law and regulations as SSTBs$?$

A$)$ A trade or business whose principal asset is the reputation or skill of one or more of its employees.

B$)$ A trade or business operated without common law employees.

C$)$ A corporation.

D$)$ The trade or business of being an architect.

$2.$

Which of the following expenses incurred with respect to the business use of a home are normally deductible in full, subject to any applicable deduction limit$?$

A$)$ Depreciable expenses.

B$)$ Indirect expenses.

C$)$ Unrelated expenses.

D$)$ Direct expenses.