10. A self-employed taxpayer may switch the method (simplified or actual expense) used to figure their deduction for home office expenses when they __________.

a) Only use a separate structure for their home office.

b) File Form 8829 for every tax year, regardless of the method used.

c) Receive permission from the IRS to do so.

d) Annually qualify for the business use of home deduction.

Note: Answer A and B are wrong on the test.