1a) Michaels home has two acres with a detached barn. In the barn, Michael fixes cars he works on for other people. His clients stop by the barn to show him the damage before he accepts and completes the jobs. During the year, he incurred a number of expenses to operate the car repair business out of his barn. He did not perform the work for this business at any other location and does not use the barn for any other purpose except for the car repair business. Can Michael deduct some portion of his barns expenses related to his car repair business this year? YES/NO

1b)Michaels home has two acres with a detached barn. In the barn, Michael fixes cars he works on for other people. His clients stop by the barn to show him the damage before he accepts and completes the jobs. During the year, he incurred a number of expenses to operate the car repair business out of his barn. He did not perform the work for this business at any other location and does not use the barn for any other purpose except for the car repair business.

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

A.IRC Sec. 280(A)(c)(6)

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

C.IRC Sec. 280(A)(g)