24 Home Office. In each of the following independent situations, indicate whether the taxpayer is entitled to deduct expenses related to the home office: a. C, a dermatologist employed by a hospital, also owns several rental properties. He regularly uses a bedroom in his home solely as an office for bookkeeping and other activities related to management of the rental properties. b. R, an attorney, has her own law practice. She set up the company as single member LLC. She frequently brings work home from the office. She uses a study in her home for doing this work as well as paying bills, sorting coupons, and conducting other personal activities. c. M is a research associate for the Cancer Research Institute. He is self-employed. His duties include designing and carrying out experiments, reviewing data, and writing articles and grant proposals. His employer furnishes M a laboratory but due to insufficient space cannot provide an office for him. Thus, for about three hours each day, M uses a portion of his bedroom (where he and his wife sleep) to do the writing, reviewing, and other related activities. d. T is a self-employed tax consultant. He has an office downtown and a home office. He occasionally meets with his clients in the home office since it is often more convenient for the clients to meet there. e. S, an artist, converted a detached garage to a studio for painting. She sells her paintings at her own gallery located in town. f. D has four toddlers. Since her home is virtually a nursery already, she decided to turn her family room into a daycare center